https://www.taxtmi.com/caselaws?id=155528 The character of a paddy transaction as intra-State or inter-State depends on the facts of each case and cannot be declared in the abstract in writ proceedings. A blanket circular treating all purchases by Yanam rice millers as inter-State sales was impermissible because the statutory conditions for inter-State sale must be satisfied transaction by transaction. Check-post detention of goods under the Andhra Pradesh General Sales Tax Act was also within jurisdiction, since authorities may verify transit goods and collect or secure tax where liability appears to exist, leaving the assessee to the statutory appeal remedy. en-us Mon, 09 Mar 1987 00:00:00 +0530 Thu, 05 Sep 2013 12:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155528 The character of a paddy transaction as intra-State or inter-State depends on the facts of each case and cannot be declared in the abstract in writ proceedings. A blanket circular treating all purchases by Yanam rice millers as inter-State sales was impermissible because the statutory conditions for inter-State sale must be satisfied transaction by transaction. Check-post detention of goods under the Andhra Pradesh General Sales Tax Act was also within jurisdiction, since authorities may verify transit goods and collect or secure tax where liability appears to exist, leaving the assessee to the statutory appeal remedy. Case-Laws VAT and Sales Tax Mon, 09 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155528