https://www.taxtmi.com/caselaws?id=162293 The Court directed a fresh examination by the Deputy Commissioner to determine if the contracts constituted inter-State sales under the Central Sales Tax Act, emphasizing the importance of considering the movement of goods. The order under the Bihar Finance Act for sales tax liability was quashed for reevaluation, highlighting the need to properly apply the Central Sales Tax Act to ascertain inter-State sales. The Court stressed the significance of the Act's provisions in determining tax liability based on the movement of goods between states. The Court rejected the objection on alternative remedy availability due to the prolonged admission of the writ petition, proceeding to address the substantive legal issues concerning the interpretation and application of tax laws to the contracts. en-us Fri, 27 Feb 2004 00:00:00 +0530 Mon, 24 Feb 2014 12:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162293 The Court directed a fresh examination by the Deputy Commissioner to determine if the contracts constituted inter-State sales under the Central Sales Tax Act, emphasizing the importance of considering the movement of goods. The order under the Bihar Finance Act for sales tax liability was quashed for reevaluation, highlighting the need to properly apply the Central Sales Tax Act to ascertain inter-State sales. The Court stressed the significance of the Act's provisions in determining tax liability based on the movement of goods between states. The Court rejected the objection on alternative remedy availability due to the prolonged admission of the writ petition, proceeding to address the substantive legal issues concerning the interpretation and application of tax laws to the contracts. Case-Laws VAT and Sales Tax Fri, 27 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162293