https://www.taxtmi.com/caselaws?id=267131 The court held that the sale of levy rice by the petitioners to FCI at Kakinada constitutes an inter-state sale under Section 3(a) of the CST Act. As a result, the assessment orders imposing VAT under the AP VAT Act were deemed to lack jurisdiction and were set aside. The court further clarified that this ruling does not prevent FCI from reclaiming the excess payment made to the petitioners as the VAT component. en-us Thu, 30 Oct 2014 00:00:00 +0530 Fri, 30 Oct 2015 07:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267131 The court held that the sale of levy rice by the petitioners to FCI at Kakinada constitutes an inter-state sale under Section 3(a) of the CST Act. As a result, the assessment orders imposing VAT under the AP VAT Act were deemed to lack jurisdiction and were set aside. The court further clarified that this ruling does not prevent FCI from reclaiming the excess payment made to the petitioners as the VAT component. Case-Laws VAT and Sales Tax Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267131