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2011 (3) TMI 1427 - SC - VAT and Sales TaxWhether in the facts and circumstances of the case, the sale or purchase of goods can be said to have taken place in the course of inter-State trade or commerce and thereby exigible to tax under the Central Sales Tax Act, 1956 -"sales agreement" between the parties which was entered into some time in the year 1979 and the same was to expire some time in the year 1984. Under this agreement, UIL had agreed to purchase the products manufactured by the assessee and sell it as an independent principal. The assessee has its godown in every State including Delhi. The UIL has also its divisional office in different names at every place wherever the assessee's godown is located – Held that:- assessing officer, in his detailed and well considered order, has looked into nearly 378 documents and voluminous correspondence between the assessee and UIL and has discussed and co-related the documents to prove on facts that the disputed transaction is inter-State sales though the assessee claims that it is a mere stock transfer, transactions in question were inter-State sales taxable under the Central Act, no merit in this appeal and the same is accordingly dismissed
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