https://www.taxtmi.com/caselaws?id=68887 A sale is not an inter-State sale under the Central Sales Tax Act unless the movement of goods is occasioned by a contract of sale and the necessary contractual nexus is established. Here, goods were ordered through the Bombay branch, manufactured at Madras, sent to Bombay stock, and then sold locally by the branch. As there was no direct contact between the Madras office and Bombay buyers, and no evidence that the buyers intended to purchase goods in transit from Madras to Bombay, the movement was treated as branch transfer rather than inter-State sale, and the turnover was held not liable as such. en-us Sat, 07 Aug 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68887 A sale is not an inter-State sale under the Central Sales Tax Act unless the movement of goods is occasioned by a contract of sale and the necessary contractual nexus is established. Here, goods were ordered through the Bombay branch, manufactured at Madras, sent to Bombay stock, and then sold locally by the branch. As there was no direct contact between the Madras office and Bombay buyers, and no evidence that the buyers intended to purchase goods in transit from Madras to Bombay, the movement was treated as branch transfer rather than inter-State sale, and the turnover was held not liable as such. Case-Laws Income Tax Sat, 07 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68887