https://www.taxtmi.com/caselaws?id=247834 The Court dismissed the Revenue's Tax Case (Revision), confirming the Tribunal's decision that the transactions involving the purchase and transportation of raw rubber from State Trading Corporation were inter-state sales assessable under the Central Sales Tax Act. The Court upheld the Tribunal's findings that the movement of goods was integral to the contract, distinguishing the case from previous decisions and affirming that the transactions constituted inter-state sales. 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 The Court dismissed the Revenue's Tax Case (Revision), confirming the Tribunal's decision that the transactions involving the purchase and transportation of raw rubber from State Trading Corporation were inter-state sales assessable under the Central Sales Tax Act. The Court upheld the Tribunal's findings that the movement of goods was integral to the contract, distinguishing the case from previous decisions and affirming that the transactions constituted inter-state sales. Case-Laws VAT and Sales Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247834