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1981 (7) TMI 204 - SC - VAT and Sales TaxWhether the sale is one which occasions the movement of goods from one State to another? Held that:- Appeal dismissed. The goods having been despatched from one State to another State pursuant to a contract of sale which came into existence directly between the appellant and the buyer within a few days after the date of the allocation card, the sale was an inter-State sale. The Tribunal and the High Court were, therefore, right in upholding the orders of the assessing authority levying tax under the Act on all sales which had taken place in favour of the Export Promotion Scheme card- holders in Gujarat and Maharashtra even though the selling agent of the appellant at Bombay had on behalf of the appellant also dealt with such card-holders at Bombay, as the transactions in question satisfied the tests laid down in the case of English Electric Company of India Ltd. [1976 (9) TMI 134 - SUPREME COURT OF INDIA].
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