https://www.taxtmi.com/caselaws?id=160855 The Court upheld tax liability under the Central Sales Tax Act on a sale transaction involving silicon carbide. Despite the initial buyer's failure to pay and clear the goods, the subsequent sale to a buyer in West Bengal was deemed an inter-State sale. The Court found that the goods had not been delivered to the initial buyer in Calcutta, and the movement from Tamil Nadu to West Bengal had not concluded until the subsequent buyer received the goods. The Court dismissed the revision petition, affirming tax liability on the turnover in question. en-us Mon, 24 Jun 2002 00:00:00 +0530 Wed, 25 Dec 2013 16:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160855 The Court upheld tax liability under the Central Sales Tax Act on a sale transaction involving silicon carbide. Despite the initial buyer's failure to pay and clear the goods, the subsequent sale to a buyer in West Bengal was deemed an inter-State sale. The Court found that the goods had not been delivered to the initial buyer in Calcutta, and the movement from Tamil Nadu to West Bengal had not concluded until the subsequent buyer received the goods. The Court dismissed the revision petition, affirming tax liability on the turnover in question. Case-Laws VAT and Sales Tax Mon, 24 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160855