https://www.taxtmi.com/caselaws?id=405468 Hank yarn obligation turnover was treated as consideration for hank yarn manufactured and transferred to other mills' accounts to discharge a statutory obligation, and the Tribunal's factual finding on that issue was not disturbed; the assessment was therefore sustained. Cotton purchases from the Maharashtra Federation were held to be inter-State purchases because firm orders, delivery documents and transport records showed that the contract occasioned movement of goods from Maharashtra to Tamil Nadu. Passing of property at the destination did not alter the inter-State character, so the turnover was not liable to local sales tax. en-us Fri, 12 Mar 2021 00:00:00 +0530 Fri, 04 Mar 2022 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405468 Hank yarn obligation turnover was treated as consideration for hank yarn manufactured and transferred to other mills' accounts to discharge a statutory obligation, and the Tribunal's factual finding on that issue was not disturbed; the assessment was therefore sustained. Cotton purchases from the Maharashtra Federation were held to be inter-State purchases because firm orders, delivery documents and transport records showed that the contract occasioned movement of goods from Maharashtra to Tamil Nadu. Passing of property at the destination did not alter the inter-State character, so the turnover was not liable to local sales tax. Case-Laws VAT and Sales Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405468