Open purchase order - inter-state sale or not - The Open ...
VAT and Sales Tax
November 10, 2022
Open purchase order - inter-state sale or not - The Open Purchase Orders do not constitute any Contract. The Purchase Orders issued from time to time for supply of goods constituted Contract between parties. Thus, the sale effected pursuant to such Purchase Orders is an Intra-State sale in that State. It is so because, whilst Goods were stored in various States, the ownership and title of goods vested with the assessee. - HC
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