https://www.taxtmi.com/caselaws?id=162226 The Court determined that the supply of blankets from Haryana to Bihar constituted an inter-State sale, exempting the petitioner from sales tax liability under the Bihar Finance Act. The Court found that all conditions for an inter-State sale were met, including the contract of sale, physical movement of goods across states, and conclusion of the sale in another state. Relying on legal precedents, the Court directed the refund of the deducted tax amount to the petitioner within three months, holding the tax deductions as unjustified and illegal. The writ application was allowed in favor of the petitioner. en-us Fri, 23 Apr 2004 00:00:00 +0530 Fri, 21 Feb 2014 11:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162226 The Court determined that the supply of blankets from Haryana to Bihar constituted an inter-State sale, exempting the petitioner from sales tax liability under the Bihar Finance Act. The Court found that all conditions for an inter-State sale were met, including the contract of sale, physical movement of goods across states, and conclusion of the sale in another state. Relying on legal precedents, the Court directed the refund of the deducted tax amount to the petitioner within three months, holding the tax deductions as unjustified and illegal. The writ application was allowed in favor of the petitioner. Case-Laws VAT and Sales Tax Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162226