https://www.taxtmi.com/caselaws?id=100876 Distribution arrangements for refrigerators were held to be mere frameworks for later sales, because they did not fix all quantities, prices were to be agreed from time to time, and sale and delivery were to occur in Delhi. The movement of goods from Faridabad to Delhi was not occasioned by any contract of sale, since the goods were first taken to the seller's Delhi office and godown, where orders, inspection, delivery and payment occurred. On that basis, the transactions were not inter-State sales under the Central Sales Tax Act and tax liability was not attracted. en-us Thu, 23 Aug 1973 00:00:00 +0530 Sat, 10 Oct 2015 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100876 Distribution arrangements for refrigerators were held to be mere frameworks for later sales, because they did not fix all quantities, prices were to be agreed from time to time, and sale and delivery were to occur in Delhi. The movement of goods from Faridabad to Delhi was not occasioned by any contract of sale, since the goods were first taken to the seller's Delhi office and godown, where orders, inspection, delivery and payment occurred. On that basis, the transactions were not inter-State sales under the Central Sales Tax Act and tax liability was not attracted. Case-Laws VAT and Sales Tax Thu, 23 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100876