https://www.taxtmi.com/caselaws?id=150254 Where goods were moved from Tamil Nadu to other States in performance of the supply contract, the transactions were inter-State sales and could not be recharacterised as intra-State sales merely because the Madras Controller of Stores inspected, tested, accepted and sealed the goods for administrative supervision. The controlling test was the existence of a real and conceivable nexus between the contract of sale and the movement of goods, and that nexus was satisfied here. On that basis, the original assessment under the Central Sales Tax Act, 1956, was the correct assessment, and reassessment under section 16 of the Madras General Sales Tax Act, 1959, was unsustainable. en-us Thu, 19 Aug 1971 00:00:00 +0530 Fri, 10 May 2013 17:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150254 Where goods were moved from Tamil Nadu to other States in performance of the supply contract, the transactions were inter-State sales and could not be recharacterised as intra-State sales merely because the Madras Controller of Stores inspected, tested, accepted and sealed the goods for administrative supervision. The controlling test was the existence of a real and conceivable nexus between the contract of sale and the movement of goods, and that nexus was satisfied here. On that basis, the original assessment under the Central Sales Tax Act, 1956, was the correct assessment, and reassessment under section 16 of the Madras General Sales Tax Act, 1959, was unsustainable. Case-Laws VAT and Sales Tax Thu, 19 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150254