https://www.taxtmi.com/caselaws?id=190465 Purchases of gur and khand made by a dealer for and on behalf of an out-of-State principal were treated as inter-State purchases because the goods moved from one State to another in pursuance of the sale arrangement. The Tribunal's finding rested on evidence that the goods were dispatched on the same day or immediately thereafter, and the absence of disclosure of the principal's particulars to cultivators did not change the character of the transactions. As a result, the local taxing jurisdiction of U.P. did not apply, and the revision was rejected. en-us Mon, 04 Sep 2000 00:00:00 +0530 Thu, 16 Feb 2017 18:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190465 Purchases of gur and khand made by a dealer for and on behalf of an out-of-State principal were treated as inter-State purchases because the goods moved from one State to another in pursuance of the sale arrangement. The Tribunal's finding rested on evidence that the goods were dispatched on the same day or immediately thereafter, and the absence of disclosure of the principal's particulars to cultivators did not change the character of the transactions. As a result, the local taxing jurisdiction of U.P. did not apply, and the revision was rejected. Case-Laws VAT and Sales Tax Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190465