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2013 (8) TMI 53 - ALLAHABAD HIGH COURTLevy of CST or LST - local sales or interstate sale - It was mentioned in the tender document that the petitioner shall be liable to pay CST @ 4% against Form-C. - Held that:- petitioner has purchase the wood from U.P. Forest Corporation at Sultanpur. Tender was invited in U.P. and payment was made in U.P. Thus, the sale was completed in U.P. After the sale, it is the option of the petitioner to take the goods outside the State against Form-C or use the same in U.P. - movement of goods should be as a result of an integral part of the contract of sale, that the goods should cross the border from one State to another; it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them to another State, nor it is enough that the seller pursuant to the instructions of the buyer despatches the goods across the border to another State. The contract of sale must itself provide as an integral part of it that the goods shall be transported from one State to another - Following decision of M/s. K.G. Khosla & Co. (P) Ltd., Delhi vs. Deputy Commissioner, Commercial Taxes [1966 (1) TMI 54 - SUPREME COURT OF INDIA] and Ballabh Gass Halashchand vs. State of Orissa [1975 (12) TMI 136 - SUPREME COURT OF INDIA] - Decided against assessee.
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