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1988 (4) TMI 378 - SUPREME COURT
Wwhether the sales effected by the respondent, were inter-State sales or not?
Held that:- Appeal dismissed. The High Court was correct to found that the goods were moved out of U.P. in pursuance of an agreement for sale entered into between the assessees and their customers. The existence of T.P. form IV was taken note of but that did not conclude the matter. The condition precedent for imposing sales tax under the Central Sales Tax Act, is that the goods must move out of the State in pursuance of some contract entered into between the seller and the purchaser. If that is a correct principle in law, the Tribunal applied this correct principle of law to the facts of this case taking into cognizance the existence of T.P. form.