Beedi Leaves Auction Sale Ruled as Intra-State, Not Inter-State, if Completed Within Andhra Pradesh: Key Decision Explained.

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....Central Sale or not - Inter state sale or intra state sale - purchase of Beedi leaves in auction - Once the sale transaction concludes in the State of Andhra Pradesh only, the mere transport of goods from branch office in Andhra Pradesh to the head office in Maharashtra would not result in an inter-State sale - SC....