https://www.taxtmi.com/caselaws?id=258645 The court determined that the transaction of the sale of Empty Gas Cylinders (EGC) constituted an Inter-State Sale under Section 3(a) of the Central Sales Tax Act. It held that the movement of goods was occasioned by the purchase order, not the lease agreement between the parties involved. The court found that the petitioner was not a party to the lease agreement and did not receive any lease payments, leading to the conclusion that the transaction was a sale. Consequently, the revision petitions were dismissed, ruling in favor of the Revenue. en-us Fri, 06 Feb 2015 00:00:00 +0530 Thu, 16 Apr 2015 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258645 The court determined that the transaction of the sale of Empty Gas Cylinders (EGC) constituted an Inter-State Sale under Section 3(a) of the Central Sales Tax Act. It held that the movement of goods was occasioned by the purchase order, not the lease agreement between the parties involved. The court found that the petitioner was not a party to the lease agreement and did not receive any lease payments, leading to the conclusion that the transaction was a sale. Consequently, the revision petitions were dismissed, ruling in favor of the Revenue. Case-Laws VAT and Sales Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258645