https://www.taxtmi.com/caselaws?id=159929 The court held that the cement transported from Tuticorin to Kerala did not constitute inter-State sales but was incidental to the import process, with the sale occurring in Kerala. The assessments and penalties under the Central Sales Tax Act were set aside, and the revisions were allowed. en-us Tue, 30 Sep 1997 00:00:00 +0530 Thu, 05 Dec 2013 16:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159929 The court held that the cement transported from Tuticorin to Kerala did not constitute inter-State sales but was incidental to the import process, with the sale occurring in Kerala. The assessments and penalties under the Central Sales Tax Act were set aside, and the revisions were allowed. Case-Laws VAT and Sales Tax Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159929