https://www.taxtmi.com/caselaws?id=150631 Goods moving from Madras to Calcutta were treated as inter-State sales because the surrounding documents, including invoices, correspondence, bills of lading and C forms, showed that the movement was referable to prior contracts with out-of-State buyers. The revenue's theory of an initial local sale followed by onward sale was not supported by the materials, and the local dealer's role was equally consistent with agency. On that evidence, the movement of goods was an incident of the contract of sale, so assessment under the Madras General Sales Tax Act could not stand; the State could, however, proceed under the Central sales tax regime. en-us Mon, 09 Jul 1973 00:00:00 +0530 Mon, 20 May 2013 15:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150631 Goods moving from Madras to Calcutta were treated as inter-State sales because the surrounding documents, including invoices, correspondence, bills of lading and C forms, showed that the movement was referable to prior contracts with out-of-State buyers. The revenue's theory of an initial local sale followed by onward sale was not supported by the materials, and the local dealer's role was equally consistent with agency. On that evidence, the movement of goods was an incident of the contract of sale, so assessment under the Madras General Sales Tax Act could not stand; the State could, however, proceed under the Central sales tax regime. Case-Laws VAT and Sales Tax Mon, 09 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150631