https://www.taxtmi.com/caselaws?id=269164 Purchase of cotton moved from Maharashtra to Tamil Nadu under a firm contract, supported by delivery orders, invoices and transport documents, was treated as an inter-State purchase because the movement of goods from one State to another was occasioned by the contract within section 3(a) of the Central Sales Tax Act, 1956. Delivery in Tamil Nadu after payment, and the passing of property there, did not change the character of the transaction. The levy under the Tamil Nadu General Sales Tax Act, 1959 was therefore unsustainable. en-us Wed, 03 Jun 2015 00:00:00 +0530 Mon, 07 Mar 2016 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269164 Purchase of cotton moved from Maharashtra to Tamil Nadu under a firm contract, supported by delivery orders, invoices and transport documents, was treated as an inter-State purchase because the movement of goods from one State to another was occasioned by the contract within section 3(a) of the Central Sales Tax Act, 1956. Delivery in Tamil Nadu after payment, and the passing of property there, did not change the character of the transaction. The levy under the Tamil Nadu General Sales Tax Act, 1959 was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269164