https://www.taxtmi.com/caselaws?id=150528 The Delhi High Court determined that sales involving the transfer of goods through railways to dealers in another state, with subsequent endorsement of documents, qualified as inter-State sales under section 3(b) of the Central Sales Tax Act. The court clarified that a dealer with multiple branches is considered a singular entity for tax purposes, and the appropriate State for taxing inter-State sales is where the movement of goods originated. The judgment affirmed that sales tax on inter-State sales is to be levied by the Government of India and collected in the State of origin. The Sales Tax Officer in Delhi was authorized to collect sales tax from the dealer, regardless of the branch involved. en-us Tue, 27 Feb 1973 00:00:00 +0530 Sat, 18 May 2013 12:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150528 The Delhi High Court determined that sales involving the transfer of goods through railways to dealers in another state, with subsequent endorsement of documents, qualified as inter-State sales under section 3(b) of the Central Sales Tax Act. The court clarified that a dealer with multiple branches is considered a singular entity for tax purposes, and the appropriate State for taxing inter-State sales is where the movement of goods originated. The judgment affirmed that sales tax on inter-State sales is to be levied by the Government of India and collected in the State of origin. The Sales Tax Officer in Delhi was authorized to collect sales tax from the dealer, regardless of the branch involved. Case-Laws VAT and Sales Tax Tue, 27 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150528