https://www.taxtmi.com/caselaws?id=100745 A sale is in the course of inter-State trade or commerce when the contract itself, or a necessary incident of it, requires movement of goods from one State to another; on the facts, the dealership arrangements made such movement integral to the bargain, so the transactions were inter-State sales. By contrast, sales are not outside a State merely because the goods are later escorted or received elsewhere; the decisive factor is where delivery and transfer of property actually occur. Here, delivery was effected in Bihar, so the sales were not outside the State. The disputed transactions were therefore treated as inter-State sales, subject to the validation period under the Sales Tax Laws Validation Act. en-us Fri, 27 Nov 1970 00:00:00 +0530 Mon, 30 Jun 2014 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100745 A sale is in the course of inter-State trade or commerce when the contract itself, or a necessary incident of it, requires movement of goods from one State to another; on the facts, the dealership arrangements made such movement integral to the bargain, so the transactions were inter-State sales. By contrast, sales are not outside a State merely because the goods are later escorted or received elsewhere; the decisive factor is where delivery and transfer of property actually occur. Here, delivery was effected in Bihar, so the sales were not outside the State. The disputed transactions were therefore treated as inter-State sales, subject to the validation period under the Sales Tax Laws Validation Act. Case-Laws VAT and Sales Tax Fri, 27 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100745