https://www.taxtmi.com/caselaws?id=164763 Movement of goods from Meghalaya to Mizoram pursuant to supply orders placed at the supplier's Guwahati office was treated as an inter-State sale because the contract occasioned movement of goods from one State to another. The presence of dispatch from Barapani to Aizawl, without any local office or local purchase in Mizoram, supported the inter-State character of the transaction. A separate stipulation that VAT would be paid did not alter statutory liability. On that basis, Mizoram VAT could not be levied and the show-cause notice was unsustainable. en-us Wed, 21 Oct 2009 00:00:00 +0530 Wed, 29 Oct 2014 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164763 Movement of goods from Meghalaya to Mizoram pursuant to supply orders placed at the supplier's Guwahati office was treated as an inter-State sale because the contract occasioned movement of goods from one State to another. The presence of dispatch from Barapani to Aizawl, without any local office or local purchase in Mizoram, supported the inter-State character of the transaction. A separate stipulation that VAT would be paid did not alter statutory liability. On that basis, Mizoram VAT could not be levied and the show-cause notice was unsustainable. Case-Laws VAT and Sales Tax Wed, 21 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164763