https://www.taxtmi.com/caselaws?id=404484 An earlier decision in the assessee's own case had already held that the vendor's sale occasioned movement of goods from Tamil Nadu to outside the State and was therefore an inter-State sale. That ruling also rejected characterisation of the transaction as a transfer by lorry receipt, because the goods were delivered to the carrier under the contract and property passed at that stage. In light of that prior determination, a later levy treating the same turnover as a second inter-State sale could not stand, and exemption under the Central Sales Tax framework was available on the facts stated. en-us Fri, 12 Feb 2021 00:00:00 +0530 Wed, 24 Feb 2021 09:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404484 An earlier decision in the assessee's own case had already held that the vendor's sale occasioned movement of goods from Tamil Nadu to outside the State and was therefore an inter-State sale. That ruling also rejected characterisation of the transaction as a transfer by lorry receipt, because the goods were delivered to the carrier under the contract and property passed at that stage. In light of that prior determination, a later levy treating the same turnover as a second inter-State sale could not stand, and exemption under the Central Sales Tax framework was available on the facts stated. Case-Laws VAT and Sales Tax Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404484