https://www.taxtmi.com/caselaws?id=150279 A sale is treated as inter-State trade where the contract or mutual understanding obliges movement of goods from one State to another and that movement actually occurs; on that basis, the turnover of Rs. 3,53,623.85 was held outside the State sales-tax net. On the separate reference issue, a question cannot be referred unless it genuinely arises out of the Board of Revenue's order; the proposed question concerning Rs. 4,73,860 did not arise from that order and was therefore not answerable on reference. en-us Thu, 06 Jan 1972 00:00:00 +0530 Sat, 11 May 2013 11:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150279 A sale is treated as inter-State trade where the contract or mutual understanding obliges movement of goods from one State to another and that movement actually occurs; on that basis, the turnover of Rs. 3,53,623.85 was held outside the State sales-tax net. On the separate reference issue, a question cannot be referred unless it genuinely arises out of the Board of Revenue's order; the proposed question concerning Rs. 4,73,860 did not arise from that order and was therefore not answerable on reference. Case-Laws VAT and Sales Tax Thu, 06 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150279