Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 849 - HC - VAT and Sales TaxWhether the movement of the vehicle was an incident of sale/purchase or not? - Held that:- Here, in the case on hand as find that the movement of the vehicle was certainly an incident of the sale/purchase and only thereafter it was taken out of the State of Karnataka. Thus, the two conditions which have been made mandatory by the Supreme Court to constitute inter-State sale, having been fulfilled, it would constitute an inter-State sale. It does not lie in the mouth of the petitioner, that even if ultimately the vehicle is taken out of the State of Karnataka, the same would not fall in the category of inter-State sale. In view of the aforesaid crystal-clear finding recorded by the Tribunal, there was no case made out for interference, much less, in this revision petition. Revision petition is dismissed in limine.
|