https://www.taxtmi.com/caselaws?id=163848 The court dismissed the writ petition due to unexplained delay and laches in filing the petition and also on the grounds that the transaction in question was deemed an inter-State sale under Section 3(a) of the Central Sales Tax Act, 1956. The court found that the movement of goods from Tamil Nadu to Kerala, with a stoppage and conversion at Sivakasi, was pursuant to a contract and constituted an inter-State sale. As a result, the writ petition and the connected motion were both dismissed. en-us Mon, 09 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163848 The court dismissed the writ petition due to unexplained delay and laches in filing the petition and also on the grounds that the transaction in question was deemed an inter-State sale under Section 3(a) of the Central Sales Tax Act, 1956. The court found that the movement of goods from Tamil Nadu to Kerala, with a stoppage and conversion at Sivakasi, was pursuant to a contract and constituted an inter-State sale. As a result, the writ petition and the connected motion were both dismissed. Case-Laws VAT and Sales Tax Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163848