https://www.taxtmi.com/caselaws?id=191342 A sale completed within Jharkhand was treated as an intra-State transaction because the movement of coal to Uttar Pradesh was caused by a later sale by the purchaser, not by the original sale. Under Section 3 of the Central Sales Tax Act, an inter-State sale exists only where that very sale occasions the movement of goods from one State to another. As that element was absent in the first transaction, Central Sales Tax was not leviable on the original sale, and Jharkhand Value Added Tax applied instead. The invoice levy of Central Sales Tax was therefore incorrect. en-us Wed, 27 Apr 2016 00:00:00 +0530 Fri, 31 Mar 2017 05:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191342 A sale completed within Jharkhand was treated as an intra-State transaction because the movement of coal to Uttar Pradesh was caused by a later sale by the purchaser, not by the original sale. Under Section 3 of the Central Sales Tax Act, an inter-State sale exists only where that very sale occasions the movement of goods from one State to another. As that element was absent in the first transaction, Central Sales Tax was not leviable on the original sale, and Jharkhand Value Added Tax applied instead. The invoice levy of Central Sales Tax was therefore incorrect. Case-Laws VAT and Sales Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191342