https://www.taxtmi.com/caselaws?id=158243 A sale of ghee was examined to determine whether the movement of goods from Tamil Nadu to Pondicherry made it an inter-State sale under section 3 of the Central Sales Tax Act or an intra-State sale under State law. The Tribunal held that the situs of sale was not conclusive; the controlling test was whether inter-State movement was a necessary incident of the sale, and the assessment did not properly apply that principle. It also held that reliance on third-party transport statements without granting a fair opportunity for cross-examination violated natural justice. The assessment order was set aside and the matter remitted for fresh consideration. en-us Fri, 22 Mar 1996 00:00:00 +0530 Fri, 18 Oct 2013 16:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158243 A sale of ghee was examined to determine whether the movement of goods from Tamil Nadu to Pondicherry made it an inter-State sale under section 3 of the Central Sales Tax Act or an intra-State sale under State law. The Tribunal held that the situs of sale was not conclusive; the controlling test was whether inter-State movement was a necessary incident of the sale, and the assessment did not properly apply that principle. It also held that reliance on third-party transport statements without granting a fair opportunity for cross-examination violated natural justice. The assessment order was set aside and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Fri, 22 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158243