Nature of Supply — The subject supply comes as inter-State movement of goods to SEZ outside the State of Kerala. The first and second respondents though have proceeded to conduct e-auction by reference to applicable VAT, the same is understood as applicable taxes i.e., GST/IGST, and the transaction is concluded or completed by the parties with reference to the legal obligations under GST/IGST. — Lalitha Muraleedharan Vs. Range Forest Officer, Marayoor Range, Marayoor, Idukki District And Others [2019] 16 TAXLOK.COM 213 (Kerala)