https://www.taxtmi.com/caselaws?id=356454 Sale of sandalwood through auction in Tamil Nadu did not become an inter-State sale merely because the purchaser later transported the goods outside the State. The Court held that the sale was concluded within Tamil Nadu and that subsequent movement was voluntary, with no contractual or legal obligation in the auction terms linking the sale to out-of-State transport. Applying the earlier Division Bench view, the place and nature of the auction determined the tax character of the transaction. The challenge to levy of Tamil Nadu value added tax therefore failed, and the State levy was upheld. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 07 Mar 2018 07:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356454 Sale of sandalwood through auction in Tamil Nadu did not become an inter-State sale merely because the purchaser later transported the goods outside the State. The Court held that the sale was concluded within Tamil Nadu and that subsequent movement was voluntary, with no contractual or legal obligation in the auction terms linking the sale to out-of-State transport. Applying the earlier Division Bench view, the place and nature of the auction determined the tax character of the transaction. The challenge to levy of Tamil Nadu value added tax therefore failed, and the State levy was upheld. Case-Laws VAT and Sales Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356454