TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Inter-state sale: movement of goods or transfer of title during transit determines cross-state tax character.</h1> A sale or purchase is deemed to occur in the course of inter-State trade or commerce if it occasions movement of goods from one State to another or is effected by transfer of documents of title during such movement. Delivery to a carrier or bailee fixes the commencement and termination of movement for this purpose. Movement that starts and ends within the same State is not inter-State merely because goods pass through another State. Co-mingled fungible gas introduced in one State and taken out in another is deemed movement between States.
TaxTMI 
TaxTMI 
