https://www.taxtmi.com/caselaws?id=160985 A sale is treated as an inter-State sale under the Central Sales Tax Act, 1956 when the movement of goods from one State to another is pursuant to, or incidental to, a contract of sale; mere dispatch to a branch or agent for later sale does not suffice. The substance of correspondence, dispatch instructions, pro forma invoices, banking documents, and the actual manner of movement may show that the transfer was linked to buyers in another State, and the use of F forms alone does not change that character. Revisional jurisdiction under section 22-A of the Karnataka Sales Tax Act, 1957 may be invoked where the appellate order ignores material evidence or applies the law incorrectly, making the order erroneous and prejudicial to revenue. en-us Wed, 24 Nov 1999 00:00:00 +0530 Fri, 27 Dec 2013 17:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160985 A sale is treated as an inter-State sale under the Central Sales Tax Act, 1956 when the movement of goods from one State to another is pursuant to, or incidental to, a contract of sale; mere dispatch to a branch or agent for later sale does not suffice. The substance of correspondence, dispatch instructions, pro forma invoices, banking documents, and the actual manner of movement may show that the transfer was linked to buyers in another State, and the use of F forms alone does not change that character. Revisional jurisdiction under section 22-A of the Karnataka Sales Tax Act, 1957 may be invoked where the appellate order ignores material evidence or applies the law incorrectly, making the order erroneous and prejudicial to revenue. Case-Laws VAT and Sales Tax Wed, 24 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160985