https://www.taxtmi.com/caselaws?id=154728 Goods moved into Orissa under a prior contract were treated as an inter-State sale, so section 12(5) of the Orissa Sales Tax Act did not apply. The court held that tax jurisdiction lay with the place where the assessee's business was situated, and the local assessment could not stand on those facts. It also found no material to show that the assessee carried on business as a dealer purchasing and selling goods in Orissa. The assessment was therefore unsustainable and set aside in favour of the assessee, consistent with the prior year's appellate view. en-us Wed, 18 Feb 1987 00:00:00 +0530 Mon, 26 Aug 2013 17:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154728 Goods moved into Orissa under a prior contract were treated as an inter-State sale, so section 12(5) of the Orissa Sales Tax Act did not apply. The court held that tax jurisdiction lay with the place where the assessee's business was situated, and the local assessment could not stand on those facts. It also found no material to show that the assessee carried on business as a dealer purchasing and selling goods in Orissa. The assessment was therefore unsustainable and set aside in favour of the assessee, consistent with the prior year's appellate view. Case-Laws VAT and Sales Tax Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154728