https://www.taxtmi.com/caselaws?id=350587 Inter-State sale character was not lost when HR coils purchased for a works contract were sent to Tamil Nadu for conversion into pipes at the buyer's instance. The Court applied the principle that a sale remains inter-State if it occasions movement of goods from one State to another, and held that mere stoppage for job work or conversion did not terminate that movement or convert the transaction into a local sale. The turnover was therefore not taxable as local turnover under the Tamil Nadu General Sales Tax Act, 1959, and the questions of law were answered against the Revenue. en-us Tue, 10 Oct 2017 00:00:00 +0530 Thu, 09 Nov 2017 08:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350587 Inter-State sale character was not lost when HR coils purchased for a works contract were sent to Tamil Nadu for conversion into pipes at the buyer's instance. The Court applied the principle that a sale remains inter-State if it occasions movement of goods from one State to another, and held that mere stoppage for job work or conversion did not terminate that movement or convert the transaction into a local sale. The turnover was therefore not taxable as local turnover under the Tamil Nadu General Sales Tax Act, 1959, and the questions of law were answered against the Revenue. Case-Laws VAT and Sales Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350587