https://www.taxtmi.com/caselaws?id=101083 Section 3(a) of the Central Sales Tax Act applies where the movement of goods from one State to another is a covenant or incident of the contract of sale, and the decisive test is whether that movement was occasioned by the contract rather than the point at which title passed. A contract to sell, including one contemplating transfer of property on future acceptance, can still amount to a sale for this purpose if the goods are despatched in pursuance of that contract. On the facts, the goods moved from Orissa to Calcutta under the contract and were accepted there, so the transactions were inter-State sales and the levy by Orissa was upheld. en-us Tue, 09 Dec 1975 00:00:00 +0530 Mon, 30 Jun 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101083 Section 3(a) of the Central Sales Tax Act applies where the movement of goods from one State to another is a covenant or incident of the contract of sale, and the decisive test is whether that movement was occasioned by the contract rather than the point at which title passed. A contract to sell, including one contemplating transfer of property on future acceptance, can still amount to a sale for this purpose if the goods are despatched in pursuance of that contract. On the facts, the goods moved from Orissa to Calcutta under the contract and were accepted there, so the transactions were inter-State sales and the levy by Orissa was upheld. Case-Laws VAT and Sales Tax Tue, 09 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101083