https://www.taxtmi.com/caselaws?id=160791 Turnover attributable to dies and tools manufactured and retained within the assessee's premises was held outside the scope of inter-State sale treatment under the Central Sales Tax Act, 1956, because there was no movement of those goods outside the State. The court treated the absence of inter-State movement as decisive for section 3 applicability and held that the related turnover was not exigible to CST. The revision was dismissed in favour of the assessee. en-us Thu, 18 Jul 2002 00:00:00 +0530 Tue, 24 Dec 2013 16:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160791 Turnover attributable to dies and tools manufactured and retained within the assessee's premises was held outside the scope of inter-State sale treatment under the Central Sales Tax Act, 1956, because there was no movement of those goods outside the State. The court treated the absence of inter-State movement as decisive for section 3 applicability and held that the related turnover was not exigible to CST. The revision was dismissed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 18 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160791