https://www.taxtmi.com/caselaws?id=150810 The High Court held that the sales in question were inter-State sales under section 3(a) of the Central Sales Tax Act. The court rejected the petitioners' arguments, emphasizing that the movement of goods was a result of the contract of sale, and the timing of passing of title was not relevant. The court dismissed all revision petitions with costs, upholding the decisions of the tax authorities and the Tribunal. en-us Fri, 11 Apr 1975 00:00:00 +0530 Thu, 23 May 2013 10:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150810 The High Court held that the sales in question were inter-State sales under section 3(a) of the Central Sales Tax Act. The court rejected the petitioners' arguments, emphasizing that the movement of goods was a result of the contract of sale, and the timing of passing of title was not relevant. The court dismissed all revision petitions with costs, upholding the decisions of the tax authorities and the Tribunal. Case-Laws VAT and Sales Tax Fri, 11 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150810