https://www.taxtmi.com/caselaws?id=391513 Inter-State sale under Section 3 of the Central Sales Tax Act must be determined from the real nature of the transaction and the legally relevant attendant circumstances, not from a road permit alone. The court noted that the State's clarification required examination of prescribed factors and that the assessment and revisional orders did not show any such enquiry before treating the sales as inter-State merely because of blue Form XXVIII-B permits. The assessment and Tribunal orders were set aside, and the matter was remanded for fresh determination of tax liability on the statutory criteria, with consequential relief including refund and statutory interest if the transactions are ultimately found not to be inter-State sales. en-us Tue, 26 Nov 2019 00:00:00 +0530 Thu, 30 Jan 2020 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391513 Inter-State sale under Section 3 of the Central Sales Tax Act must be determined from the real nature of the transaction and the legally relevant attendant circumstances, not from a road permit alone. The court noted that the State's clarification required examination of prescribed factors and that the assessment and revisional orders did not show any such enquiry before treating the sales as inter-State merely because of blue Form XXVIII-B permits. The assessment and Tribunal orders were set aside, and the matter was remanded for fresh determination of tax liability on the statutory criteria, with consequential relief including refund and statutory interest if the transactions are ultimately found not to be inter-State sales. Case-Laws VAT and Sales Tax Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391513