https://www.taxtmi.com/caselaws?id=99318 A purchase made wholly within a State does not acquire an inter-State character merely because the buyer later resells the goods outside the State. Inter-State trade requires a sale or purchase that itself involves movement of goods from one State to another under the contract of sale or purchase. Where the taxable event is a local purchase completed within the State, the later outside-State resale is legally separate and does not attract constitutional immunity under Article 286(2). On that basis, the intra-State levy under the Orissa Sales Tax Act was valid. en-us Tue, 14 Mar 1961 00:00:00 +0530 Thu, 10 Dec 2015 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99318 A purchase made wholly within a State does not acquire an inter-State character merely because the buyer later resells the goods outside the State. Inter-State trade requires a sale or purchase that itself involves movement of goods from one State to another under the contract of sale or purchase. Where the taxable event is a local purchase completed within the State, the later outside-State resale is legally separate and does not attract constitutional immunity under Article 286(2). On that basis, the intra-State levy under the Orissa Sales Tax Act was valid. Case-Laws VAT and Sales Tax Tue, 14 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99318