https://www.taxtmi.com/caselaws?id=156222 The court allowed the writ petitions and quashed the proposition notices dated February 17, 1988. It held that the movement of cement from Mangalore to Kerala did not constitute inter-State sales under section 3(a) of the Central Sales Tax Act, 1956. The court also found that the jurisdiction to issue the proposition notices was not properly established and that the valuation method adopted by the respondent was inappropriate. en-us Tue, 26 Mar 1991 00:00:00 +0530 Mon, 16 Sep 2013 16:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156222 The court allowed the writ petitions and quashed the proposition notices dated February 17, 1988. It held that the movement of cement from Mangalore to Kerala did not constitute inter-State sales under section 3(a) of the Central Sales Tax Act, 1956. The court also found that the jurisdiction to issue the proposition notices was not properly established and that the valuation method adopted by the respondent was inappropriate. Case-Laws VAT and Sales Tax Tue, 26 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156222