https://www.taxtmi.com/caselaws?id=153087 The High Court determined that the sales in question were inter-State sales, subject to tax under the Central Sales Tax Act. The Court held that the transactions were not in the course of export and upheld the revised tax rate of 3% for the escaped turnover. Additionally, the Court interpreted the agreement clauses between the parties, emphasizing the inter-State nature of the sales. The High Court allowed the revision petition, overturning the Tribunal's decision and reinstating the assessing authority's ruling, with each party to bear their own costs. en-us Tue, 07 Oct 1980 00:00:00 +0530 Wed, 17 Jul 2013 12:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153087 The High Court determined that the sales in question were inter-State sales, subject to tax under the Central Sales Tax Act. The Court held that the transactions were not in the course of export and upheld the revised tax rate of 3% for the escaped turnover. Additionally, the Court interpreted the agreement clauses between the parties, emphasizing the inter-State nature of the sales. The High Court allowed the revision petition, overturning the Tribunal's decision and reinstating the assessing authority's ruling, with each party to bear their own costs. Case-Laws VAT and Sales Tax Tue, 07 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153087