https://www.taxtmi.com/caselaws?id=405469 A contract of sale occasions an inter-State transaction where the goods move from one State to another in pursuance of specific purchase orders, and that character is not altered by the fact that delivery or transfer of title occurs in the destination State. On the stated facts, the cotton was moved from Maharashtra to Tamil Nadu under the buyer's orders, supported by the contract, delivery orders, sale bills and transport documents, so the purchases were treated as inter-State purchases under the Central Sales Tax Act rather than local sales under the Tamil Nadu General Sales Tax Act. The Tribunal's finding was therefore left undisturbed, and the writ petition failed. en-us Fri, 12 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405469 A contract of sale occasions an inter-State transaction where the goods move from one State to another in pursuance of specific purchase orders, and that character is not altered by the fact that delivery or transfer of title occurs in the destination State. On the stated facts, the cotton was moved from Maharashtra to Tamil Nadu under the buyer's orders, supported by the contract, delivery orders, sale bills and transport documents, so the purchases were treated as inter-State purchases under the Central Sales Tax Act rather than local sales under the Tamil Nadu General Sales Tax Act. The Tribunal's finding was therefore left undisturbed, and the writ petition failed. Case-Laws VAT / Sales Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405469