https://www.taxtmi.com/caselaws?id=159979 The Tribunal determined that the sale in question was an inter-State sale based on the agreement terms, which specified conditions tying the sale to factors outside Tamil Nadu, such as goods acceptance only at Port Blair and no buyer rights until goods were tested there. This classification was supported by legal precedents emphasizing the importance of goods movement between states in sale transactions. The decision upheld the inter-State sale status, dismissing the revision petition and reinforcing compliance with the Tribunal's ruling. en-us Tue, 11 Aug 1998 00:00:00 +0530 Fri, 06 Dec 2013 13:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159979 The Tribunal determined that the sale in question was an inter-State sale based on the agreement terms, which specified conditions tying the sale to factors outside Tamil Nadu, such as goods acceptance only at Port Blair and no buyer rights until goods were tested there. This classification was supported by legal precedents emphasizing the importance of goods movement between states in sale transactions. The decision upheld the inter-State sale status, dismissing the revision petition and reinforcing compliance with the Tribunal's ruling. Case-Laws VAT and Sales Tax Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159979