https://www.taxtmi.com/caselaws?id=176593 Supply of Tetra Pack Milk under orders placed by the Northern Command was treated as an inter-State sale because the contract required movement of goods from Gujarat and Rajasthan to specified destinations in Jammu and Kashmir, making transportation an integral part of the bargain. Applying section 47 of the Jammu and Kashmir Value Added Tax Act, 2005 and the inter-State sale principles in sections 3 to 5 of the Central Sales Tax Act, 1956, the analysis concluded that such supplies were outside the VAT net. The State therefore could not insist on VAT liability, dealer registration, or security for local tax for those transactions. en-us Thu, 30 Apr 2015 00:00:00 +0530 Fri, 25 Dec 2015 09:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176593 Supply of Tetra Pack Milk under orders placed by the Northern Command was treated as an inter-State sale because the contract required movement of goods from Gujarat and Rajasthan to specified destinations in Jammu and Kashmir, making transportation an integral part of the bargain. Applying section 47 of the Jammu and Kashmir Value Added Tax Act, 2005 and the inter-State sale principles in sections 3 to 5 of the Central Sales Tax Act, 1956, the analysis concluded that such supplies were outside the VAT net. The State therefore could not insist on VAT liability, dealer registration, or security for local tax for those transactions. Case-Laws VAT and Sales Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176593