https://www.taxtmi.com/caselaws?id=161716 Inter-State sale under the Central Sales Tax Act depends on statutory movement of goods from one State to another and the transaction structure, not merely on the form of the assessment record. The record showed movement of goods outside the State with supporting documents and stock records, so treating the turnover as local sales was not sustainable. Non-furnishing of C forms could affect tax rate, but it could not by itself convert an otherwise inter-State sale into an intra-State sale. Because the assessment and revisional orders failed to apply the correct legal tests and the revisional authority gave no reasons, both orders were quashed and the matter was remitted for fresh disposal. en-us Wed, 17 Sep 2003 00:00:00 +0530 Tue, 04 Feb 2014 17:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161716 Inter-State sale under the Central Sales Tax Act depends on statutory movement of goods from one State to another and the transaction structure, not merely on the form of the assessment record. The record showed movement of goods outside the State with supporting documents and stock records, so treating the turnover as local sales was not sustainable. Non-furnishing of C forms could affect tax rate, but it could not by itself convert an otherwise inter-State sale into an intra-State sale. Because the assessment and revisional orders failed to apply the correct legal tests and the revisional authority gave no reasons, both orders were quashed and the matter was remitted for fresh disposal. Case-Laws VAT and Sales Tax Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161716