https://www.taxtmi.com/caselaws?id=220446 Sale of khair wood through open auction may qualify as an inter-State sale where the surrounding materials show that the transaction occasioned movement of goods from one State to another. The decisive test is the nexus between the sale and the inter-State movement under section 3 of the Central Sales Tax Act, 1956, not merely the fact that the auction concluded at the fall of the hammer. Invoices and transport documents can support that conclusion and bring the transaction within the concessional notification dated 26.12.2000, subject to proof that the goods were meant for use at the factory in Uttar Pradesh. Refund of earlier tax payments was declined because relief was directed to operate prospectively. en-us Thu, 01 Nov 2012 00:00:00 +0530 Thu, 24 Jan 2013 07:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220446 Sale of khair wood through open auction may qualify as an inter-State sale where the surrounding materials show that the transaction occasioned movement of goods from one State to another. The decisive test is the nexus between the sale and the inter-State movement under section 3 of the Central Sales Tax Act, 1956, not merely the fact that the auction concluded at the fall of the hammer. Invoices and transport documents can support that conclusion and bring the transaction within the concessional notification dated 26.12.2000, subject to proof that the goods were meant for use at the factory in Uttar Pradesh. Refund of earlier tax payments was declined because relief was directed to operate prospectively. Case-Laws VAT and Sales Tax Thu, 01 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220446