https://www.taxtmi.com/caselaws?id=156780 The court upheld the Sales Tax Appellate Tribunal's findings that the transactions were sales, not agency sales, and were inter-State sales taxable under section 3(a) of the Central Sales Tax Act. The court emphasized that the substance of the agreement, rather than the terminology used, determined the nature of the relationship. The agreement and additional materials indicated that the depot keeper was a purchaser responsible for goods and their sale. The court concluded that the movement of goods from Kerala to West Bengal was in pursuance of the agreement, making the transactions inter-State sales. The tax revision petitions were dismissed. en-us Mon, 05 Nov 1990 00:00:00 +0530 Tue, 24 Sep 2013 17:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156780 The court upheld the Sales Tax Appellate Tribunal's findings that the transactions were sales, not agency sales, and were inter-State sales taxable under section 3(a) of the Central Sales Tax Act. The court emphasized that the substance of the agreement, rather than the terminology used, determined the nature of the relationship. The agreement and additional materials indicated that the depot keeper was a purchaser responsible for goods and their sale. The court concluded that the movement of goods from Kerala to West Bengal was in pursuance of the agreement, making the transactions inter-State sales. The tax revision petitions were dismissed. Case-Laws VAT and Sales Tax Mon, 05 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156780