https://www.taxtmi.com/caselaws?id=167805 Goods moving from Delhi to Punjab pursuant to a purchase order and invoice constituted an inter-State sale under the Central Sales Tax Act, 1956, because the movement of goods was linked to the contract of sale and supported by documentary evidence. Payment not yet received and sale on f.o.r. basis did not negate the sale character, as consideration may be deferred or otherwise valuable under section 2(g). Mere suspicion about an intermediary was insufficient to override the documents. The Punjab and Haryana HC held detention under the Punjab VAT Act unjustified, ordered release of the goods, and imposed compensatory costs and demurrage-related directions on the officer. en-us Mon, 18 Mar 2013 00:00:00 +0530 Fri, 02 Jan 2015 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167805 Goods moving from Delhi to Punjab pursuant to a purchase order and invoice constituted an inter-State sale under the Central Sales Tax Act, 1956, because the movement of goods was linked to the contract of sale and supported by documentary evidence. Payment not yet received and sale on f.o.r. basis did not negate the sale character, as consideration may be deferred or otherwise valuable under section 2(g). Mere suspicion about an intermediary was insufficient to override the documents. The Punjab and Haryana HC held detention under the Punjab VAT Act unjustified, ordered release of the goods, and imposed compensatory costs and demurrage-related directions on the officer. Case-Laws VAT and Sales Tax Mon, 18 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167805