https://www.taxtmi.com/caselaws?id=262043 A sale is inter-State only if movement of goods from one State to another is caused by and integral to the contract of sale under Section 3(a) of the Central Sales Tax Act. In auction sales, completion on acceptance of the bid does not by itself determine tax character; the decisive question is whether the contractual terms and surrounding facts show that the movement of timber was pursuant to the sale. On the writ record, the petitioner did not establish an inter-State sale, so the challenge to the circular, the claim for Form-C, and the request for VAT refund failed. The Court also treated the inter-State or intra-State character as a factual issue for statutory authorities, not for determination under Article 226. en-us Mon, 27 Jul 2015 00:00:00 +0530 Thu, 30 Jul 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262043 A sale is inter-State only if movement of goods from one State to another is caused by and integral to the contract of sale under Section 3(a) of the Central Sales Tax Act. In auction sales, completion on acceptance of the bid does not by itself determine tax character; the decisive question is whether the contractual terms and surrounding facts show that the movement of timber was pursuant to the sale. On the writ record, the petitioner did not establish an inter-State sale, so the challenge to the circular, the claim for Form-C, and the request for VAT refund failed. The Court also treated the inter-State or intra-State character as a factual issue for statutory authorities, not for determination under Article 226. Case-Laws VAT and Sales Tax Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262043