https://www.taxtmi.com/caselaws?id=152104 The Kerala High Court, in tax revision cases for assessment years 1968-71, determined that transactions involving the movement of goods from Kerala to Madras for a manufacturer of packing cases constituted interState sales. The Court rejected the argument that goods were sent to the Madras branch office, not directly to the buyer, considering the branch as an agent of the buyer. Relying on prior decisions and legal principles, the Court affirmed the Tribunal's decision, dismissing the tax revision cases. The judgment underscores the significance of contractual relationships and goods movement in establishing the interState nature of sales for tax assessment. en-us Tue, 21 Mar 1978 00:00:00 +0530 Mon, 24 Jun 2013 16:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152104 The Kerala High Court, in tax revision cases for assessment years 1968-71, determined that transactions involving the movement of goods from Kerala to Madras for a manufacturer of packing cases constituted interState sales. The Court rejected the argument that goods were sent to the Madras branch office, not directly to the buyer, considering the branch as an agent of the buyer. Relying on prior decisions and legal principles, the Court affirmed the Tribunal's decision, dismissing the tax revision cases. The judgment underscores the significance of contractual relationships and goods movement in establishing the interState nature of sales for tax assessment. Case-Laws VAT and Sales Tax Tue, 21 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152104