https://www.taxtmi.com/caselaws?id=150795 The court upheld the assessment of disputed turnover as inter-State sales under the Central Sales Tax Act for the petitioners, dealers in cotton, for the assessment year 1959-60. The court found that the movement of goods between states established inter-State sales, rejecting the argument that they were local sales taxable within the state of purchase. The court also ruled that the petitioners were liable under the Central Sales Tax Act, even though the purchaser had been assessed under the Tamil Nadu General Sales Tax Act. The court dismissed the petition, emphasizing that the notification under section 8(5) of the Act was inapplicable to the case. en-us Mon, 24 Mar 1975 00:00:00 +0530 Wed, 22 May 2013 17:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150795 The court upheld the assessment of disputed turnover as inter-State sales under the Central Sales Tax Act for the petitioners, dealers in cotton, for the assessment year 1959-60. The court found that the movement of goods between states established inter-State sales, rejecting the argument that they were local sales taxable within the state of purchase. The court also ruled that the petitioners were liable under the Central Sales Tax Act, even though the purchaser had been assessed under the Tamil Nadu General Sales Tax Act. The court dismissed the petition, emphasizing that the notification under section 8(5) of the Act was inapplicable to the case. Case-Laws VAT and Sales Tax Mon, 24 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150795