https://www.taxtmi.com/caselaws?id=159530 Supplies of vanaspati to the Canteen Stores Department were treated as local sales rather than inter-State sales after the Delhi High Court applied the same contractual reasoning used in an earlier defence-supply reference. On examination of the contract, the Court concluded that the transactions were not effected in the course of inter-State trade or commerce and therefore fell within the exemption under rule 29(iii) and (iv) of the Delhi Sales Tax Rules, 1951. The question was answered in favour of the assessee, and the connected questions were treated as academic and left unanswered. en-us Tue, 11 Feb 1992 00:00:00 +0530 Tue, 26 Nov 2013 18:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159530 Supplies of vanaspati to the Canteen Stores Department were treated as local sales rather than inter-State sales after the Delhi High Court applied the same contractual reasoning used in an earlier defence-supply reference. On examination of the contract, the Court concluded that the transactions were not effected in the course of inter-State trade or commerce and therefore fell within the exemption under rule 29(iii) and (iv) of the Delhi Sales Tax Rules, 1951. The question was answered in favour of the assessee, and the connected questions were treated as academic and left unanswered. Case-Laws VAT and Sales Tax Tue, 11 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159530