https://www.taxtmi.com/caselaws?id=164930 Sales of hydraulic excavators were treated as inter-State sales because the evidence showed movement of the goods from Karnataka to destinations outside the State in pursuance of the contract of sale. Delivery documents, transporter records, finance-company ordering, and the link with hire-purchase arrangements supported the conclusion, while small advances and invoicing in the financiers' names did not change the true character of the transactions. The levy under the Central Sales Tax Act was therefore justified, and the concurrent findings that the turnover was exigible to inter-State sales tax were left undisturbed. en-us Fri, 24 Dec 2010 00:00:00 +0530 Thu, 18 Sep 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164930 Sales of hydraulic excavators were treated as inter-State sales because the evidence showed movement of the goods from Karnataka to destinations outside the State in pursuance of the contract of sale. Delivery documents, transporter records, finance-company ordering, and the link with hire-purchase arrangements supported the conclusion, while small advances and invoicing in the financiers' names did not change the true character of the transactions. The levy under the Central Sales Tax Act was therefore justified, and the concurrent findings that the turnover was exigible to inter-State sales tax were left undisturbed. Case-Laws VAT and Sales Tax Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164930