https://www.taxtmi.com/caselaws?id=249240 A sale moving goods from Gujarat to Bombay High in the exclusive economic zone was not an inter-State sale under the Central Sales Tax Act because the offshore area is outside a State, and the Act had not been extended there by notification. In the absence of such extension, the tax demand lacked jurisdictional basis and was unsustainable. The availability of an appellate remedy did not bar writ jurisdiction where the assessment was challenged as wholly without jurisdiction, so direct writ relief was maintainable and the alternative-remedy objection failed. en-us Fri, 02 Sep 2011 00:00:00 +0530 Tue, 05 Sep 2017 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249240 A sale moving goods from Gujarat to Bombay High in the exclusive economic zone was not an inter-State sale under the Central Sales Tax Act because the offshore area is outside a State, and the Act had not been extended there by notification. In the absence of such extension, the tax demand lacked jurisdictional basis and was unsustainable. The availability of an appellate remedy did not bar writ jurisdiction where the assessment was challenged as wholly without jurisdiction, so direct writ relief was maintainable and the alternative-remedy objection failed. Case-Laws VAT and Sales Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249240