https://www.taxtmi.com/caselaws?id=157714 The High Court held that the turnover in question did not constitute inter-State sales under section 3(a) of the CST Act. It was determined that the goods were not transferred to Cochin based on specific purchase orders, but for storage purposes until export or sale orders were received. The court found that the sales were not direct export sales and allowed the petitions, overturning the decisions of the assessing authorities, the Appellate Assistant Commissioner, and the Tribunal. en-us Thu, 13 Sep 1990 00:00:00 +0530 Wed, 09 Oct 2013 18:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157714 The High Court held that the turnover in question did not constitute inter-State sales under section 3(a) of the CST Act. It was determined that the goods were not transferred to Cochin based on specific purchase orders, but for storage purposes until export or sale orders were received. The court found that the sales were not direct export sales and allowed the petitions, overturning the decisions of the assessing authorities, the Appellate Assistant Commissioner, and the Tribunal. Case-Laws VAT and Sales Tax Thu, 13 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157714