9911796707
TMI Blog1969 (1) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 has been charged to tax on the basis that they are local sales. The revenue as well as the Tribunal did not dispute or say that there was no inter-State movement of the goods occasioned by the relative contracts which the Tribunal examined. But the Tribunal's view that they are local transactions is rested on the ground that neither the place of despatch nor any terms regarding the movement of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cotton in fulfilment of the terms of the contract was to be made by movement of the goods from out-ofState into this State. It follows, therefore, that the goods were out-ofState at the time when they were despatched and the contract for their despatch was entered into or when they were appropriated to the contract. It is also clear that the goods moved into this State as part of the terms or u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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