https://www.taxtmi.com/caselaws?id=153991 Bus body sales were treated as inter-State sales because the contracts required construction in one State and delivery in another, making the cross-border movement of goods an integral incident of the bargain. The transactions were therefore outside the Karnataka taxing power under the Karnataka Sales Tax Act. The discussion also notes that writ relief and refund were maintainable despite delay and the availability of an alternative remedy, because the levy was without authority of law and refund was needed to prevent double taxation, subject to adjustment of any lawful liability under the Central Sales Tax regime. en-us Thu, 27 May 1982 00:00:00 +0530 Fri, 02 Aug 2013 17:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153991 Bus body sales were treated as inter-State sales because the contracts required construction in one State and delivery in another, making the cross-border movement of goods an integral incident of the bargain. The transactions were therefore outside the Karnataka taxing power under the Karnataka Sales Tax Act. The discussion also notes that writ relief and refund were maintainable despite delay and the availability of an alternative remedy, because the levy was without authority of law and refund was needed to prevent double taxation, subject to adjustment of any lawful liability under the Central Sales Tax regime. Case-Laws VAT and Sales Tax Thu, 27 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153991