https://www.taxtmi.com/caselaws?id=159700 The court allowed the revision petitions, ruling that the disputed turnover was not subject to Central Sales Tax as inter-State sales. The court found that the movement of goods from U.P. to Delhi was not due to a sale but to maintain stock for potential orders, thus not qualifying as inter-State sales. The agreements between the dealer and the Delhi Administration did not constitute immediate sales, leading to the court's decision in favor of the dealer. The court directed the Trade Tax Tribunal to take appropriate action based on the judgment. Petitions allowed. en-us Wed, 07 Apr 1999 00:00:00 +0530 Fri, 29 Nov 2013 16:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159700 The court allowed the revision petitions, ruling that the disputed turnover was not subject to Central Sales Tax as inter-State sales. The court found that the movement of goods from U.P. to Delhi was not due to a sale but to maintain stock for potential orders, thus not qualifying as inter-State sales. The agreements between the dealer and the Delhi Administration did not constitute immediate sales, leading to the court's decision in favor of the dealer. The court directed the Trade Tax Tribunal to take appropriate action based on the judgment. Petitions allowed. Case-Laws VAT and Sales Tax Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159700