https://www.taxtmi.com/caselaws?id=191368 In an e-auction sale of coal completed within Jharkhand, the original transaction was an intra-State sale because the later movement of goods to Uttarakhand arose only from the purchaser's subsequent resale. Section 3 of the Central Sales Tax Act, 1956 applies only where the sale itself occasions inter-State movement, so CST could not be levied on the first sale. The correct levy on that transaction was VAT under the Jharkhand Value Added Tax Act, 2005, and the tax invoice had to be corrected accordingly. en-us Tue, 20 Jan 2015 00:00:00 +0530 Sat, 01 Apr 2017 06:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191368 In an e-auction sale of coal completed within Jharkhand, the original transaction was an intra-State sale because the later movement of goods to Uttarakhand arose only from the purchaser's subsequent resale. Section 3 of the Central Sales Tax Act, 1956 applies only where the sale itself occasions inter-State movement, so CST could not be levied on the first sale. The correct levy on that transaction was VAT under the Jharkhand Value Added Tax Act, 2005, and the tax invoice had to be corrected accordingly. Case-Laws VAT and Sales Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191368