https://www.taxtmi.com/caselaws?id=397836 The judgment clarified that interstate sales under the Central Sales Tax Act require the movement of goods between states. It emphasized the connection between the agreement of sales and the interstate movement of goods, rather than the location of the buyer and seller. The court held that local dealers can engage in interstate sales if there is a link to interstate movement. Additionally, it directed authorities to allow interstate sales and issue E1 certificates for transit sales if statutory conditions are met, based on a High Court ruling. The judgment instructed timely compliance with a clarification by the Additional Chief Secretary/Commissioner of Commercial Taxes. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 31 Aug 2020 12:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397836 The judgment clarified that interstate sales under the Central Sales Tax Act require the movement of goods between states. It emphasized the connection between the agreement of sales and the interstate movement of goods, rather than the location of the buyer and seller. The court held that local dealers can engage in interstate sales if there is a link to interstate movement. Additionally, it directed authorities to allow interstate sales and issue E1 certificates for transit sales if statutory conditions are met, based on a High Court ruling. The judgment instructed timely compliance with a clarification by the Additional Chief Secretary/Commissioner of Commercial Taxes. Case-Laws VAT and Sales Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397836