https://www.taxtmi.com/caselaws?id=164155 The High Court of Kerala determined that the sales of cotton yarn by the respondent were inter-State sales rather than local sales for the years 1998-99 and 1999-2000. The respondent's attempts to convert inter-State sales to local sales were seen as an effort to avoid liability under the CST Act. The Court found that despite the involvement of an agent in the transactions, the goods still moved out of the State as per the contract, making them inter-State sales. The Tribunal and first appellate authority's decisions were reversed, and the assessment order was restored in favor of the Revenue. en-us Fri, 22 May 2009 00:00:00 +0530 Fri, 18 Apr 2014 16:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164155 The High Court of Kerala determined that the sales of cotton yarn by the respondent were inter-State sales rather than local sales for the years 1998-99 and 1999-2000. The respondent's attempts to convert inter-State sales to local sales were seen as an effort to avoid liability under the CST Act. The Court found that despite the involvement of an agent in the transactions, the goods still moved out of the State as per the contract, making them inter-State sales. The Tribunal and first appellate authority's decisions were reversed, and the assessment order was restored in favor of the Revenue. Case-Laws VAT and Sales Tax Fri, 22 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164155