https://www.taxtmi.com/caselaws?id=421537 The High Court held that the supply of goods by the petitioner through the Calcutta supplier to Kalpakkam constituted a transit sale under the Central Sales Tax Act, not a local sale. The Court emphasized that even if the buyer and seller are in the same state, an interstate sale can occur if the contract involves movement of goods outside the state. Consequently, the Tribunal's decision was overturned, and the writ petition was allowed in favor of the petitioner, with no costs imposed. en-us Fri, 04 Mar 2022 00:00:00 +0530 Tue, 26 Apr 2022 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421537 The High Court held that the supply of goods by the petitioner through the Calcutta supplier to Kalpakkam constituted a transit sale under the Central Sales Tax Act, not a local sale. The Court emphasized that even if the buyer and seller are in the same state, an interstate sale can occur if the contract involves movement of goods outside the state. Consequently, the Tribunal's decision was overturned, and the writ petition was allowed in favor of the petitioner, with no costs imposed. Case-Laws VAT and Sales Tax Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421537