https://www.taxtmi.com/caselaws?id=353214 The true nature of a goods transaction must be determined from the contract and contemporaneous documents. Here, the purchase order, tax invoice, packing list and bank certificate showed a contract between the State Bank of India at Navi Mumbai and the petitioner, with the service partner only facilitating onward movement and installation. On that record, there was no basis to treat the service partner as purchaser or seller, and a mere irregularity in the check-post seal could not alter the documented transaction. The detention and compounding order was therefore unsustainable, and tax could not be levied on the footing of an intra-State sale within Tamil Nadu. en-us Mon, 24 Jul 2017 00:00:00 +0530 Tue, 13 Feb 2018 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353214 The true nature of a goods transaction must be determined from the contract and contemporaneous documents. Here, the purchase order, tax invoice, packing list and bank certificate showed a contract between the State Bank of India at Navi Mumbai and the petitioner, with the service partner only facilitating onward movement and installation. On that record, there was no basis to treat the service partner as purchaser or seller, and a mere irregularity in the check-post seal could not alter the documented transaction. The detention and compounding order was therefore unsustainable, and tax could not be levied on the footing of an intra-State sale within Tamil Nadu. Case-Laws VAT and Sales Tax Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353214