https://www.taxtmi.com/caselaws?id=352712 In an auction sale, the character of the transaction depends on the contractual sale terms and the place where delivery and completion occur, not merely on the bidder's remote participation. Where the conditions state that the auction is a local sale, local sales tax applies and Form C or CST treatment is unavailable unless expressly provided. Participation from Mumbai did not convert the sale into an inter-State sale because the goods were inspected, controlled, and delivered in Chennai. A mistaken acceptance of tax at a lower rate by a customs officer did not prevent recovery of the tax legally due in Tamil Nadu. en-us Fri, 24 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 08:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352712 In an auction sale, the character of the transaction depends on the contractual sale terms and the place where delivery and completion occur, not merely on the bidder's remote participation. Where the conditions state that the auction is a local sale, local sales tax applies and Form C or CST treatment is unavailable unless expressly provided. Participation from Mumbai did not convert the sale into an inter-State sale because the goods were inspected, controlled, and delivered in Chennai. A mistaken acceptance of tax at a lower rate by a customs officer did not prevent recovery of the tax legally due in Tamil Nadu. Case-Laws Customs Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352712