https://www.taxtmi.com/caselaws?id=153077 Movement of stone boulders from Bihar to West Bengal pursuant to the tender and work orders was held to be occasioned by the contract, making the transaction an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956. On that basis, the Bengal Finance (Sales Tax) Act, 1941 could not validly be applied to tax the transaction. The West Bengal taxing authority was found to have no jurisdiction to assess the petitioners, and the notices and assessment order were quashed. The cause of action was held to have arisen in Bihar because the goods moved from there and the impugned notices and order were served there, making the writ petition maintainable in Bihar. en-us Wed, 12 Dec 1979 00:00:00 +0530 Wed, 17 Jul 2013 12:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153077 Movement of stone boulders from Bihar to West Bengal pursuant to the tender and work orders was held to be occasioned by the contract, making the transaction an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956. On that basis, the Bengal Finance (Sales Tax) Act, 1941 could not validly be applied to tax the transaction. The West Bengal taxing authority was found to have no jurisdiction to assess the petitioners, and the notices and assessment order were quashed. The cause of action was held to have arisen in Bihar because the goods moved from there and the impugned notices and order were served there, making the writ petition maintainable in Bihar. Case-Laws VAT and Sales Tax Wed, 12 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153077