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    <title>2014 (5) TMI 209 - MADRAS HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioner in an appeal against the Tribunal&#039;s order, determining that the sales transaction in question should be classified as inter-state rather than local. The Court emphasized the intimate link between movement and sale, rejecting the reliance on buyer&#039;s actions post-delivery to justify a local sale classification. As a result, the Tribunal&#039;s order was set aside, highlighting the importance of considering all relevant factors in determining the nature of sales transactions for tax purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247282</link>
      <description>The Court ruled in favor of the petitioner in an appeal against the Tribunal&#039;s order, determining that the sales transaction in question should be classified as inter-state rather than local. The Court emphasized the intimate link between movement and sale, rejecting the reliance on buyer&#039;s actions post-delivery to justify a local sale classification. As a result, the Tribunal&#039;s order was set aside, highlighting the importance of considering all relevant factors in determining the nature of sales transactions for tax purposes.</description>
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      <pubDate>Fri, 21 Sep 2012 00:00:00 +0530</pubDate>
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