https://www.taxtmi.com/caselaws?id=154010 The court determined that the sales of confectionery goods by M/s. Parrys Confectionary Limited to the Canteen Stores Department (India), Bombay, were not inter-State sales under section 3(a) of the Central Sales Tax Act. The court found that the sales were completed within Tamil Nadu, with the property in the goods passing to the Canteen Stores Department (India), Madras, before being dispatched to Bombay. As a result, the court set aside the Tribunal's orders, allowing the tax revision cases with no order as to costs. en-us Wed, 31 Mar 1982 00:00:00 +0530 Fri, 02 Aug 2013 18:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154010 The court determined that the sales of confectionery goods by M/s. Parrys Confectionary Limited to the Canteen Stores Department (India), Bombay, were not inter-State sales under section 3(a) of the Central Sales Tax Act. The court found that the sales were completed within Tamil Nadu, with the property in the goods passing to the Canteen Stores Department (India), Madras, before being dispatched to Bombay. As a result, the court set aside the Tribunal's orders, allowing the tax revision cases with no order as to costs. Case-Laws VAT and Sales Tax Wed, 31 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154010