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2018 (12) TMI 230 - HC - VAT and Sales TaxJurisdiction - Scope of Inter-state sales - supply of the goods from Mumbai to Delhi to execute the works contract - CST Act, 1956 - applicability of Delhi Sales Tax Act, 1975 - Held that:- This Court is of the opinion that the appreciation of the law by the Tribunal in this case is sound and unexceptionable. The placement of an order by the agent for procurement of the lifts in this case was merely an offer. It is only upon its acceptance and further steps taken by the supplier that an offer crystallizes into a binding promise or contract. That took place in Mumbai. It is now too far well settled that the incidence of Central Sales Tax or even sale of goods, occurs where the goods are appropriated to the contract. In this case, the place where the appropriation took place, is undoubtedly Mumbai. Appeal dismissed.
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