https://www.taxtmi.com/caselaws?id=163414 The High Court held that the stock transfers of kattha and cutch from Bareilly to Calcutta constituted inter-State sales, overturning the Tribunal's decision. It found errors in the Tribunal's distinction between cutch and kattha transactions, the treatment of kattha as a stock transfer, and the application of an irrelevant amendment in Section 9 of the Central Sales Tax Act, 1956. The Court determined that the transactions met the criteria for inter-State trade, allowing all revisions and setting aside the Tribunal's order. en-us Tue, 29 Apr 2003 00:00:00 +0530 Wed, 02 Apr 2014 12:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163414 The High Court held that the stock transfers of kattha and cutch from Bareilly to Calcutta constituted inter-State sales, overturning the Tribunal's decision. It found errors in the Tribunal's distinction between cutch and kattha transactions, the treatment of kattha as a stock transfer, and the application of an irrelevant amendment in Section 9 of the Central Sales Tax Act, 1956. The Court determined that the transactions met the criteria for inter-State trade, allowing all revisions and setting aside the Tribunal's order. Case-Laws VAT and Sales Tax Tue, 29 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163414