https://www.taxtmi.com/caselaws?id=157190 The Court determined that the sales of automobile parts by a dealer to State Governments constituted inter-State sales based on the movement of goods from one State to another. Despite the absence of a written agreement, the approval of goods by State departments outside Delhi before the sale price was received indicated the movement of goods across States. The Court held that verbal contracts and implied terms were sufficient to establish the movement of goods, affirming the Tribunal's decision in favor of the dealer and rejecting the Revenue's challenge. en-us Tue, 11 Feb 1992 00:00:00 +0530 Tue, 01 Oct 2013 15:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157190 The Court determined that the sales of automobile parts by a dealer to State Governments constituted inter-State sales based on the movement of goods from one State to another. Despite the absence of a written agreement, the approval of goods by State departments outside Delhi before the sale price was received indicated the movement of goods across States. The Court held that verbal contracts and implied terms were sufficient to establish the movement of goods, affirming the Tribunal's decision in favor of the dealer and rejecting the Revenue's challenge. Case-Laws VAT and Sales Tax Tue, 11 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157190