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2012 (10) TMI 185 - HC - VAT and Sales TaxInter state sale or Intra state sale - Central Sales Tax Act, 1956? - requirement of agreement versus movement of goods - Held that:- The Tribunal fell into error in assuming that to avail exemption under Section 3(a) of the Act, the Agreement has to expressly stipulate for inter-state movement of goods, and the fact that in performance of the Contract, the appellant would have to move the goods from other States to Delhi would not suffice. - in favour of assessee. Sale in the court of import - held that- to determine whether the sale was in the course of import, the Court has to see whether the movement of goods through was integrally connected with the contract for their supply. - Questions such passing of title, or whether the end user has a privity of contract with the supplier, or where the consideration flows from, are not determinative or decisive of the issue. - Section 5 does not prescribe any condition that before a sale could be said to have occasioned import, it is necessary that the sale should have preceded the import. - in favour of assessee.
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