https://www.taxtmi.com/caselaws?id=152297 The High Court of Madras partially allowed the appeal, ruling that only the turnover related to goods transported from Coimbatore to Cochin was taxable under the Central Sales Tax Act for the assessment year 1964-65. The Court emphasized the importance of the movement of goods across state borders in determining tax liability and clarified the distinction between local sales and inter-State sales. Each party was directed to bear their respective costs due to the partial success and failure of the appeal. en-us Fri, 30 Sep 1977 00:00:00 +0530 Fri, 28 Jun 2013 18:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152297 The High Court of Madras partially allowed the appeal, ruling that only the turnover related to goods transported from Coimbatore to Cochin was taxable under the Central Sales Tax Act for the assessment year 1964-65. The Court emphasized the importance of the movement of goods across state borders in determining tax liability and clarified the distinction between local sales and inter-State sales. Each party was directed to bear their respective costs due to the partial success and failure of the appeal. Case-Laws VAT and Sales Tax Fri, 30 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152297