https://www.taxtmi.com/caselaws?id=159705 The Court ruled in favor of the assessee, finding that the goods were sold to the Government, not the E.S.I. corporation. The "D" form signed by the Director of Medical and Health Services was deemed valid under Section 8(4)(b) of the Central Sales Tax Act, meeting the requirements for sales to the Government. The Court emphasized that despite the delivery to E.S.I. hospitals, the Government's direction of supplies and payment established it as the buyer. Consequently, the Court allowed the appeals, affirming the sales to the Government and the validity of the signed form. en-us Fri, 23 Jan 1998 00:00:00 +0530 Fri, 29 Nov 2013 16:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159705 The Court ruled in favor of the assessee, finding that the goods were sold to the Government, not the E.S.I. corporation. The "D" form signed by the Director of Medical and Health Services was deemed valid under Section 8(4)(b) of the Central Sales Tax Act, meeting the requirements for sales to the Government. The Court emphasized that despite the delivery to E.S.I. hospitals, the Government's direction of supplies and payment established it as the buyer. Consequently, the Court allowed the appeals, affirming the sales to the Government and the validity of the signed form. Case-Laws VAT and Sales Tax Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159705