https://www.taxtmi.com/caselaws?id=159577 Sales of generator sets that moved from Uttar Pradesh to buyers in West Bengal pursuant to contracts were treated as inter-State sales under section 3 of the Central Sales Tax Act, with tax collectible in the State from which movement commenced under section 9. West Bengal therefore had no jurisdiction to levy or collect sales tax on those transactions. The permit regime under rules 89, 89A, 90 and 91 of the 1941 Act was held inapplicable to the applicant-company on these facts, so no permit or authorisation could be insisted upon for the consignments. Seizure for non-production of permit was consequently without authority of law, and the penalty proceedings based on those seizures could not continue. en-us Fri, 09 Mar 1990 00:00:00 +0530 Wed, 27 Nov 2013 15:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159577 Sales of generator sets that moved from Uttar Pradesh to buyers in West Bengal pursuant to contracts were treated as inter-State sales under section 3 of the Central Sales Tax Act, with tax collectible in the State from which movement commenced under section 9. West Bengal therefore had no jurisdiction to levy or collect sales tax on those transactions. The permit regime under rules 89, 89A, 90 and 91 of the 1941 Act was held inapplicable to the applicant-company on these facts, so no permit or authorisation could be insisted upon for the consignments. Seizure for non-production of permit was consequently without authority of law, and the penalty proceedings based on those seizures could not continue. Case-Laws VAT and Sales Tax Fri, 09 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159577