https://www.taxtmi.com/caselaws?id=154011 The High Court upheld the assessments under the Central Sales Tax Act, ruling that the transactions involving movement of goods from one state to another constituted sales in the course of inter-State trade, subject to taxation. The judgment emphasized the broad interpretation of "occasions the movement of goods," aligning with previous judicial opinions and legal precedents. The revision petitions were dismissed, and the assessee was directed to bear costs, highlighting the application of statutory provisions and established legal principles in determining tax liability for inter-State transactions. en-us Thu, 18 Feb 1982 00:00:00 +0530 Fri, 02 Aug 2013 18:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154011 The High Court upheld the assessments under the Central Sales Tax Act, ruling that the transactions involving movement of goods from one state to another constituted sales in the course of inter-State trade, subject to taxation. The judgment emphasized the broad interpretation of "occasions the movement of goods," aligning with previous judicial opinions and legal precedents. The revision petitions were dismissed, and the assessee was directed to bear costs, highlighting the application of statutory provisions and established legal principles in determining tax liability for inter-State transactions. Case-Laws VAT and Sales Tax Thu, 18 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154011