https://www.taxtmi.com/caselaws?id=151279 The court held that the transactions did not qualify as inter-State sales under either section 3(a) or section 3(b) of the Central Sales Tax Act. The tax revision petition was dismissed, and no costs were awarded to either party. The judgment emphasized the significance of clear terms in the contract specifying the movement of goods and transfer of documents to establish transactions as inter-State sales under the Act. en-us Thu, 11 Dec 1975 00:00:00 +0530 Mon, 03 Jun 2013 15:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151279 The court held that the transactions did not qualify as inter-State sales under either section 3(a) or section 3(b) of the Central Sales Tax Act. The tax revision petition was dismissed, and no costs were awarded to either party. The judgment emphasized the significance of clear terms in the contract specifying the movement of goods and transfer of documents to establish transactions as inter-State sales under the Act. Case-Laws VAT and Sales Tax Thu, 11 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151279