https://www.taxtmi.com/caselaws?id=251114 The court upheld that the transaction constituted an inter-State sale under Section 3(a) of the CST Act, attracting tax under Section 6. The court also ruled that the exemption under Section 5(2) did not apply as the goods were part of a manufacturing process resulting in inter-State movement. Additionally, the court held that the value additions in Delhi did not alter the nature of the sale, allowing the assessee to seek reassessment if they could demonstrate value additions and exemptions. The court dismissed the revisions and writ appeals. en-us Thu, 29 Sep 2011 00:00:00 +0530 Thu, 04 Sep 2014 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251114 The court upheld that the transaction constituted an inter-State sale under Section 3(a) of the CST Act, attracting tax under Section 6. The court also ruled that the exemption under Section 5(2) did not apply as the goods were part of a manufacturing process resulting in inter-State movement. Additionally, the court held that the value additions in Delhi did not alter the nature of the sale, allowing the assessee to seek reassessment if they could demonstrate value additions and exemptions. The court dismissed the revisions and writ appeals. Case-Laws VAT and Sales Tax Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251114