https://www.taxtmi.com/caselaws?id=159793 Where goods moved from one State to another in pursuance of purchase orders and accompanying despatch records, the movement was held to be occasioned by the contract of sale and not by a stock transfer. The mistaken use of form F declarations did not alter the true legal character of the transactions. On that basis, the local assessing authority had no jurisdiction to treat the sales as intra-State sales or levy local sales tax. The assessments were quashed, the transactions were treated as inter-State sales, and the tax collected was directed to be refunded. en-us Tue, 22 Sep 1998 00:00:00 +0530 Mon, 02 Dec 2013 12:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159793 Where goods moved from one State to another in pursuance of purchase orders and accompanying despatch records, the movement was held to be occasioned by the contract of sale and not by a stock transfer. The mistaken use of form F declarations did not alter the true legal character of the transactions. On that basis, the local assessing authority had no jurisdiction to treat the sales as intra-State sales or levy local sales tax. The assessments were quashed, the transactions were treated as inter-State sales, and the tax collected was directed to be refunded. Case-Laws VAT and Sales Tax Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159793