Court Rules Reallocation Endorsement Does Not Qualify Sale as Interstate for Tax Purposes u/s 3(a.

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....Classification of sale - Inter state sale or Intra state sale and purchase - mere endorsement in the allocation order making the allocation from Madras to Kottayam at the price at which it was originally quoted for Madras, hence, will not improve the case of the assessee for treating the transaction as an inter-State sale - HC....