https://www.taxtmi.com/caselaws?id=161229 The High Court ruled in favor of the assessee, determining that the sales transactions were inter-State sales subject to Central sales tax. The Court held that the movement of goods from Madras and Bombay to Jamshedpur was triggered by the sales contracts, making them inter-State sales despite the property transfer location. The issue of procedural irregularity regarding the department's stance change was considered unnecessary due to the resolution of the main sales nature dispute. As a result, the Central sales tax collection and deposit in the originating States were deemed correct. en-us Thu, 02 May 1996 00:00:00 +0530 Thu, 09 Jan 2014 18:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161229 The High Court ruled in favor of the assessee, determining that the sales transactions were inter-State sales subject to Central sales tax. The Court held that the movement of goods from Madras and Bombay to Jamshedpur was triggered by the sales contracts, making them inter-State sales despite the property transfer location. The issue of procedural irregularity regarding the department's stance change was considered unnecessary due to the resolution of the main sales nature dispute. As a result, the Central sales tax collection and deposit in the originating States were deemed correct. Case-Laws VAT and Sales Tax Thu, 02 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161229