https://www.taxtmi.com/caselaws?id=330117 Sale of crude oil to nominees of the Central Government was an inter-State sale because the contractual arrangement and undisputed facts showed that the goods were required to move from Rajasthan to refineries outside the State as an essential incident of the transaction. Under Section 3(a) of the Central Sales Tax Act, 1956, such movement occasioned by the sale attracted Central Sales Tax, and the agreed point of sale in Rajasthan did not change the statutory character of the transaction. The Rajasthan VAT authorities therefore lacked jurisdiction to levy Rajasthan VAT, and only Central Sales Tax was payable. en-us Wed, 13 Jul 2016 00:00:00 +0530 Mon, 18 Jul 2016 12:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330117 Sale of crude oil to nominees of the Central Government was an inter-State sale because the contractual arrangement and undisputed facts showed that the goods were required to move from Rajasthan to refineries outside the State as an essential incident of the transaction. Under Section 3(a) of the Central Sales Tax Act, 1956, such movement occasioned by the sale attracted Central Sales Tax, and the agreed point of sale in Rajasthan did not change the statutory character of the transaction. The Rajasthan VAT authorities therefore lacked jurisdiction to levy Rajasthan VAT, and only Central Sales Tax was payable. Case-Laws VAT and Sales Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330117