https://www.taxtmi.com/caselaws?id=161783 Movement of goods from West Bengal to Assam was treated as an inter-State sale under section 3 of the Central Sales Tax Act, 1956 because the decisive factor is the commencement of movement from one State to another; seizure before the border or interruption in transit did not alter that character. The proceedings arising from seizure and penalty were also held to fall outside the West Bengal Taxation Tribunal Act, 1987 because State machinery used to enforce the Central Act operates only in aid of that Act, and the Tribunal's jurisdiction was confined to specified State enactments. The High Court's writ jurisdiction was therefore not excluded. en-us Wed, 30 Apr 2003 00:00:00 +0530 Thu, 06 Feb 2014 15:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161783 Movement of goods from West Bengal to Assam was treated as an inter-State sale under section 3 of the Central Sales Tax Act, 1956 because the decisive factor is the commencement of movement from one State to another; seizure before the border or interruption in transit did not alter that character. The proceedings arising from seizure and penalty were also held to fall outside the West Bengal Taxation Tribunal Act, 1987 because State machinery used to enforce the Central Act operates only in aid of that Act, and the Tribunal's jurisdiction was confined to specified State enactments. The High Court's writ jurisdiction was therefore not excluded. Case-Laws VAT and Sales Tax Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161783