https://www.taxtmi.com/caselaws?id=403755 The High Court upheld the Tribunal's decision, ruling in favor of the first respondent-assessee. It determined that the transaction did not constitute an inter-state sale under the CST Act as the goods did not move from Tamil Nadu to the ultimate buyers in other states, and no transfer of title occurred. The Court found no grounds to interfere with the Tribunal's order and dismissed the writ petitions, affirming the decision without awarding costs. en-us Fri, 22 Jan 2021 00:00:00 +0530 Mon, 08 Feb 2021 12:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403755 The High Court upheld the Tribunal's decision, ruling in favor of the first respondent-assessee. It determined that the transaction did not constitute an inter-state sale under the CST Act as the goods did not move from Tamil Nadu to the ultimate buyers in other states, and no transfer of title occurred. The Court found no grounds to interfere with the Tribunal's order and dismissed the writ petitions, affirming the decision without awarding costs. Case-Laws VAT and Sales Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403755