https://www.taxtmi.com/caselaws?id=409550 Purchase tax under Section 6 of the Karnataka Sales Tax Act, 1957 depends on the true character of the transaction. Where the movement of goods from one State to another is occasioned by, or inseparable from, the contract of sale, the transaction is an inter-State sale under Section 3(1) of the Central Sales Tax Act, 1956 and falls outside the purchase tax provision. The Tribunal had not made a proper finding on the nature of the transactions on the material before it and relied only on a general observation that the dispatches were branch transfers. The levy therefore could not be sustained and the matter required fresh consideration. en-us Fri, 02 Jul 2021 00:00:00 +0530 Sat, 10 Jul 2021 08:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409550 Purchase tax under Section 6 of the Karnataka Sales Tax Act, 1957 depends on the true character of the transaction. Where the movement of goods from one State to another is occasioned by, or inseparable from, the contract of sale, the transaction is an inter-State sale under Section 3(1) of the Central Sales Tax Act, 1956 and falls outside the purchase tax provision. The Tribunal had not made a proper finding on the nature of the transactions on the material before it and relied only on a general observation that the dispatches were branch transfers. The levy therefore could not be sustained and the matter required fresh consideration. Case-Laws VAT and Sales Tax Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409550