https://www.taxtmi.com/caselaws?id=153516 The Court ruled in favor of the dealer, determining that the sales of ferro-manganese were classified as inter-State based on the movement of goods to buyers' out-of-state factories for manufacturing purposes. The Court emphasized that the key factor was the purpose for which the goods were bought and used, rather than the passing of property within the state. This judgment establishes a precedent for cases involving the sale of goods intended for manufacturing outside the state to be considered inter-State sales. en-us Thu, 11 Sep 1980 00:00:00 +0530 Wed, 24 Jul 2013 15:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153516 The Court ruled in favor of the dealer, determining that the sales of ferro-manganese were classified as inter-State based on the movement of goods to buyers' out-of-state factories for manufacturing purposes. The Court emphasized that the key factor was the purpose for which the goods were bought and used, rather than the passing of property within the state. This judgment establishes a precedent for cases involving the sale of goods intended for manufacturing outside the state to be considered inter-State sales. Case-Laws VAT and Sales Tax Thu, 11 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153516