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1987 (8) TMI 397 - SUPREME COURTWhether the respondent herein M/s. Kasturi Lal Har Lal is liable to the State of Uttar Pradesh for payment of the Central sales tax in respect of the transactions of sale of coal? Held that:- Appeal dismissed. In this case, the subsequent sale if there be any in U.P. did not occasion the movement of the goods. It is therefore, not subject to inter-State sales tax. In that view of the matter we are of the opinion that the Sales Tax Officer in U.P. was not the appropriate authority either to impose or collect the duty on inter-State sale. The High Court was right in the view it took
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