https://www.taxtmi.com/caselaws?id=345555 Inter-State sale liability turns on whether the sale or contract of sale occasions movement of goods from one State to another, not on where title ultimately passes or where delivery is completed. A local TIN entry in Form VAT-36 filed for clearance is not conclusive of intra-State turnover, and cannot by itself fasten Punjab VAT liability where the transaction is otherwise claimed as inter-State. The seller's role must also be examined transaction-wise, because where it acts only as a logistics provider without proprietary interest in the goods, tax liability cannot be imposed merely for delivery support. The impugned assessment and demand were set aside and the matter remanded for fresh assessment. en-us Fri, 14 Jul 2017 00:00:00 +0530 Sat, 24 Mar 2018 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345555 Inter-State sale liability turns on whether the sale or contract of sale occasions movement of goods from one State to another, not on where title ultimately passes or where delivery is completed. A local TIN entry in Form VAT-36 filed for clearance is not conclusive of intra-State turnover, and cannot by itself fasten Punjab VAT liability where the transaction is otherwise claimed as inter-State. The seller's role must also be examined transaction-wise, because where it acts only as a logistics provider without proprietary interest in the goods, tax liability cannot be imposed merely for delivery support. The impugned assessment and demand were set aside and the matter remanded for fresh assessment. Case-Laws VAT and Sales Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345555