https://www.taxtmi.com/caselaws?id=162679 The court ruled in favor of the petitioner, a limited company, in a case involving the interpretation of inter-State sales under the Central Sales Tax Act, 1956. The court held that there was no inter-State sale as there was no physical movement of goods across state borders from Andhra Pradesh to New Delhi. The assessment order treating the turnover as inter-State sales was deemed legally unsustainable and set aside. The court emphasized the necessity of actual movement of goods for transactions to qualify as inter-State sales and granted the petitioner exemption under section 5(1) for export sales. en-us Thu, 02 Nov 2006 00:00:00 +0530 Wed, 12 Mar 2014 15:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162679 The court ruled in favor of the petitioner, a limited company, in a case involving the interpretation of inter-State sales under the Central Sales Tax Act, 1956. The court held that there was no inter-State sale as there was no physical movement of goods across state borders from Andhra Pradesh to New Delhi. The assessment order treating the turnover as inter-State sales was deemed legally unsustainable and set aside. The court emphasized the necessity of actual movement of goods for transactions to qualify as inter-State sales and granted the petitioner exemption under section 5(1) for export sales. Case-Laws VAT and Sales Tax Thu, 02 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162679