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2007 (11) TMI 396 - SC - VAT and Sales TaxWhether the sale was within the State or the sale was inter- State? Held that:- Appeal dismissed. The goods which were triggered from Rourkela and sold to the subsidiaries of the CIL through the appellant's consignment agents were essentially meant to be sold to the subsidiaries of the CIL and the movements of goods primarily triggered from Rourkela and were sent to the subsidiaries of the CIL amounted to inter-State sale and the view taken by the Division Bench of the Orissa High Court is correct.
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