https://www.taxtmi.com/caselaws?id=154418 The Court held that the turnover of Rs. 3,11,400 represented inter-State sales by the assessee, not local sales. The contract between the assessee and the Madras company, which required the movement of goods to Pondicherry, was deemed to trigger the definition of inter-State sale under the Central Sales Tax Act. Despite the assessee's arguments regarding the involvement of the buyer's representative in transporting the goods, the Court concluded that the obligation to transport goods across state borders established the inter-State nature of the sales. Consequently, the Court dismissed the tax case, affirming the turnover as inter-State sales. en-us Tue, 17 Jul 1984 00:00:00 +0530 Mon, 19 Aug 2013 18:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154418 The Court held that the turnover of Rs. 3,11,400 represented inter-State sales by the assessee, not local sales. The contract between the assessee and the Madras company, which required the movement of goods to Pondicherry, was deemed to trigger the definition of inter-State sale under the Central Sales Tax Act. Despite the assessee's arguments regarding the involvement of the buyer's representative in transporting the goods, the Court concluded that the obligation to transport goods across state borders established the inter-State nature of the sales. Consequently, the Court dismissed the tax case, affirming the turnover as inter-State sales. Case-Laws VAT and Sales Tax Tue, 17 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154418