https://www.taxtmi.com/caselaws?id=765766 Movement of goods from the manufacturing unit in Rajasthan to depots in Bihar was not treated as an inter-State sale because the Master Agreement and Bihar Liquor Policy did not create a binding obligation to purchase specified quantities. The Corporation had no minimum procurement obligation, supply depended on Orders for Supply issued from time to time, and delivery was linked to the validity of those orders. The arrangement was therefore a standing supply framework, while the earlier movement to depots was only to maintain stock for possible future demand. Central sales tax was not exigible on that movement, and the assessment and Tax Board order were unsustainable, with consequential refund relief following. en-us Fri, 31 Jan 2025 00:00:00 +0530 Mon, 10 Feb 2025 07:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765766 Movement of goods from the manufacturing unit in Rajasthan to depots in Bihar was not treated as an inter-State sale because the Master Agreement and Bihar Liquor Policy did not create a binding obligation to purchase specified quantities. The Corporation had no minimum procurement obligation, supply depended on Orders for Supply issued from time to time, and delivery was linked to the validity of those orders. The arrangement was therefore a standing supply framework, while the earlier movement to depots was only to maintain stock for possible future demand. Central sales tax was not exigible on that movement, and the assessment and Tax Board order were unsustainable, with consequential refund relief following. Case-Laws VAT / Sales Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765766