https://www.taxtmi.com/caselaws?id=369182 A sandalwood sale conducted through a tender-cum-auction within Tamil Nadu was treated as a local sale liable to value added tax, because the later movement of goods outside the State did not, by itself, make the transaction an inter-State sale. The court focused on the situs and character of the sale, holding that inter-State character arises only where the movement of goods is pursuant to the contract or a legal obligation forming part of the sale. Following the earlier binding view on identical facts, the claim for Central Sales Tax treatment was rejected and Tamil Nadu VAT was upheld. en-us Fri, 20 Jul 2018 00:00:00 +0530 Mon, 22 Oct 2018 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369182 A sandalwood sale conducted through a tender-cum-auction within Tamil Nadu was treated as a local sale liable to value added tax, because the later movement of goods outside the State did not, by itself, make the transaction an inter-State sale. The court focused on the situs and character of the sale, holding that inter-State character arises only where the movement of goods is pursuant to the contract or a legal obligation forming part of the sale. Following the earlier binding view on identical facts, the claim for Central Sales Tax treatment was rejected and Tamil Nadu VAT was upheld. Case-Laws VAT and Sales Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369182