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of <h1>Section 4 of the Central Sales Tax Act, 1956: Criteria for Determining In-State vs. Out-of-State Sales of Goods</h1> Section 4 of the Central Sales Tax Act, 1956, establishes criteria for determining when a sale or purchase of goods occurs outside a state. A sale is considered to take place inside a state if, for specific or ascertained goods, they are within the state at the time of the sale contract. For unascertained or future goods, it is when they are appropriated to the contract by either party. If goods are located in multiple places under a single contract, it is treated as separate contracts for each location. This provision ensures clarity in inter-state trade and commerce taxation.
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