https://www.taxtmi.com/caselaws?id=159862 Turnover from tea sold ex-godown at Coonoor was not shown to be an inter-State sale under the Central Sales Tax Act, because the movement of goods was not an integral part of the sale transaction and was instead found to occur at the buyer's instance after local delivery. Mere despatch of goods outside the State, or the seller's role as consignor in arranging transport, did not by itself convert the local sale into an inter-State sale. The suo motu revisional interference was also unsustainable because the revisional authority did not properly consider the sale conditions and surrounding circumstances before upsetting the appellate order. en-us Wed, 13 Aug 1997 00:00:00 +0530 Tue, 03 Dec 2013 14:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159862 Turnover from tea sold ex-godown at Coonoor was not shown to be an inter-State sale under the Central Sales Tax Act, because the movement of goods was not an integral part of the sale transaction and was instead found to occur at the buyer's instance after local delivery. Mere despatch of goods outside the State, or the seller's role as consignor in arranging transport, did not by itself convert the local sale into an inter-State sale. The suo motu revisional interference was also unsustainable because the revisional authority did not properly consider the sale conditions and surrounding circumstances before upsetting the appellate order. Case-Laws VAT and Sales Tax Wed, 13 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159862