https://www.taxtmi.com/caselaws?id=156265 Goods moved from Rajasthan to Thrissur under a concluded contract requiring delivery at the destination were treated as an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, with the Kerala presence of an office or agent not changing that character. The supply was therefore outside the Kerala General Sales Tax Act, 1963. A notice under section 25(1) of the Kerala Act read with rule 22 was said to be confined to quantified arrears and recovery; a blanket direction to withhold all payments to the assessee was beyond that power and could not stand once the sale was not taxable in Kerala. en-us Mon, 01 Jul 1991 00:00:00 +0530 Tue, 17 Sep 2013 14:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156265 Goods moved from Rajasthan to Thrissur under a concluded contract requiring delivery at the destination were treated as an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, with the Kerala presence of an office or agent not changing that character. The supply was therefore outside the Kerala General Sales Tax Act, 1963. A notice under section 25(1) of the Kerala Act read with rule 22 was said to be confined to quantified arrears and recovery; a blanket direction to withhold all payments to the assessee was beyond that power and could not stand once the sale was not taxable in Kerala. Case-Laws VAT and Sales Tax Mon, 01 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156265