https://www.taxtmi.com/caselaws?id=267131 Availability of an alternative statutory appeal did not bar the writ petitions, because an appellate remedy is only a relevant factor under Article 226 and the material facts were undisputed. The levy rice supplies from Yanam to FCI at Kakinada were inter-State sales under Section 3(a) of the Central Sales Tax Act, because the contractual and administrative arrangement required movement of goods from one territory to another as an integral part of the sale; subsequent weighment and appropriation at Kakinada did not change that character. As the transactions were inter-State, the Andhra Pradesh taxing authorities lacked jurisdiction under the State VAT law, and the assessment orders treating them as intra-State sales were unsustainable. 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 Availability of an alternative statutory appeal did not bar the writ petitions, because an appellate remedy is only a relevant factor under Article 226 and the material facts were undisputed. The levy rice supplies from Yanam to FCI at Kakinada were inter-State sales under Section 3(a) of the Central Sales Tax Act, because the contractual and administrative arrangement required movement of goods from one territory to another as an integral part of the sale; subsequent weighment and appropriation at Kakinada did not change that character. As the transactions were inter-State, the Andhra Pradesh taxing authorities lacked jurisdiction under the State VAT law, and the assessment orders treating them as intra-State sales were unsustainable. Case-Laws VAT and Sales Tax Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267131