https://www.taxtmi.com/caselaws?id=160946 The supply of cashewnuts purchased by the dealer on its own account to non-resident principals was treated as an inter-State sale because the intervening sales and repurchases were found to be unreal and designed to avoid Central sales tax. The movement of goods from the dealer's stock in one State to the principals in another State satisfied the statutory character of an inter-State transaction, and the dealer's attempt to describe the dealings as agency transactions did not change the tax consequence. The disputed turnover was therefore held liable to Central sales tax. en-us Thu, 22 Nov 2001 00:00:00 +0530 Fri, 27 Dec 2013 13:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160946 The supply of cashewnuts purchased by the dealer on its own account to non-resident principals was treated as an inter-State sale because the intervening sales and repurchases were found to be unreal and designed to avoid Central sales tax. The movement of goods from the dealer's stock in one State to the principals in another State satisfied the statutory character of an inter-State transaction, and the dealer's attempt to describe the dealings as agency transactions did not change the tax consequence. The disputed turnover was therefore held liable to Central sales tax. Case-Laws VAT and Sales Tax Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160946