https://www.taxtmi.com/caselaws?id=247834 Goods allotted for specified factories outside Tamil Nadu and moved uninterrupted from the supplier's godown at Chennai form an inter-State sale when the destination factories are named in the allotment and delivery documents and the movement is integral to the transaction from the outset. On that analysis, the sale cannot be treated as a local purchase taxable at the last purchase point within the State. The stated conclusion is that transactions of this kind are outside the scope of intra-State last purchase taxation and fall within the character of inter-State trade. en-us Fri, 21 Sep 2012 00:00:00 +0530 Fri, 23 May 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247834 Goods allotted for specified factories outside Tamil Nadu and moved uninterrupted from the supplier's godown at Chennai form an inter-State sale when the destination factories are named in the allotment and delivery documents and the movement is integral to the transaction from the outset. On that analysis, the sale cannot be treated as a local purchase taxable at the last purchase point within the State. The stated conclusion is that transactions of this kind are outside the scope of intra-State last purchase taxation and fall within the character of inter-State trade. Case-Laws VAT and Sales Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247834