https://www.taxtmi.com/caselaws?id=163856 A supply contract concluded between parties in different States, executed by movement of goods pursuant to that contract, was treated as an inter-State sale under the Central Sales Tax regime. Because Central sales tax had already been paid and declaration forms were produced, the transaction was not regarded as a local sale liable to U.P. trade tax. The principle applied is that where inter-State movement of goods is integral to performance of a pre-existing cross-State contract, the sale falls outside the recipient State's local trade tax net. en-us Mon, 08 Dec 2008 00:00:00 +0530 Fri, 11 Apr 2014 18:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163856 A supply contract concluded between parties in different States, executed by movement of goods pursuant to that contract, was treated as an inter-State sale under the Central Sales Tax regime. Because Central sales tax had already been paid and declaration forms were produced, the transaction was not regarded as a local sale liable to U.P. trade tax. The principle applied is that where inter-State movement of goods is integral to performance of a pre-existing cross-State contract, the sale falls outside the recipient State's local trade tax net. Case-Laws VAT and Sales Tax Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163856