https://www.taxtmi.com/caselaws?id=150355 The court held that the sales in question were inter-State sales and subject to Central sales tax under section 3(a) of the Central Sales Tax Act, 1956. The movement of goods from Faridabad to Delhi was deemed to be prompted by orders from the head office, establishing the occurrence of a sale. Additionally, the head office was found to operate more as a broker or promoter rather than an independent dealer. Consequently, the court ruled in favor of the department, affirming the liability for Central sales tax and leaving each party to bear their respective costs. en-us Wed, 23 Feb 1972 00:00:00 +0530 Mon, 13 May 2013 16:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150355 The court held that the sales in question were inter-State sales and subject to Central sales tax under section 3(a) of the Central Sales Tax Act, 1956. The movement of goods from Faridabad to Delhi was deemed to be prompted by orders from the head office, establishing the occurrence of a sale. Additionally, the head office was found to operate more as a broker or promoter rather than an independent dealer. Consequently, the court ruled in favor of the department, affirming the liability for Central sales tax and leaving each party to bear their respective costs. Case-Laws VAT and Sales Tax Wed, 23 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150355