https://www.taxtmi.com/caselaws?id=169009 The Court upheld the Tribunal's decision regarding VAT liability on interState sales, ruling that the transactions involved movement of goods from one State to another, thus attracting tax liability under the Central Sales Tax Act 1956. Despite arguments that the sales occurred at the shop's shelf, evidence showed goods moving out of the State to known customers against payment. Citing established legal principles and previous case law, the Court dismissed the appeals without costs, as the Tribunal's decision aligned with the Central Sales Tax Act and factual findings. en-us Tue, 24 Jun 2014 00:00:00 +0530 Mon, 27 Jul 2015 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169009 The Court upheld the Tribunal's decision regarding VAT liability on interState sales, ruling that the transactions involved movement of goods from one State to another, thus attracting tax liability under the Central Sales Tax Act 1956. Despite arguments that the sales occurred at the shop's shelf, evidence showed goods moving out of the State to known customers against payment. Citing established legal principles and previous case law, the Court dismissed the appeals without costs, as the Tribunal's decision aligned with the Central Sales Tax Act and factual findings. Case-Laws VAT and Sales Tax Tue, 24 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169009