https://www.taxtmi.com/caselaws?id=100708 Sales are inter-State under section 3(a) of the Central Sales Tax Act, 1956 where movement of goods from one State to another is the direct result of the contract of sale or an incident of its performance. The contracts for manganese ore required delivery, freight, weighment, despatch and payment arrangements that necessarily involved movement from Madhya Pradesh to Maharashtra or Andhra Pradesh, showing that cross-border movement was integral to the bargain and not merely incidental after the sale. The sales were therefore treated as inter-State sales and were not taxable under the Madhya Pradesh General Sales Tax Act, 1958. en-us Wed, 21 Aug 1968 00:00:00 +0530 Thu, 19 Sep 2013 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100708 Sales are inter-State under section 3(a) of the Central Sales Tax Act, 1956 where movement of goods from one State to another is the direct result of the contract of sale or an incident of its performance. The contracts for manganese ore required delivery, freight, weighment, despatch and payment arrangements that necessarily involved movement from Madhya Pradesh to Maharashtra or Andhra Pradesh, showing that cross-border movement was integral to the bargain and not merely incidental after the sale. The sales were therefore treated as inter-State sales and were not taxable under the Madhya Pradesh General Sales Tax Act, 1958. Case-Laws VAT and Sales Tax Wed, 21 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100708