https://www.taxtmi.com/caselaws?id=101292 Statutory control over supply, price, destination or buyer identity does not prevent a transaction from being a sale where property passes for consideration. Supplies of crude oil made under governmental directions therefore remained taxable sales. Movement of crude oil from Assam to the Barauni refinery pursuant to the contract of sale constituted an inter-State sale, rather than delivery movement unrelated to the bargain. Central sales tax applied to that movement, and Bihar lacked competence to impose local sales tax on it. The taxing levy was sustained because the supplies satisfied the requirements of taxable sales, including inter-State sales. en-us Tue, 24 Aug 1976 00:00:00 +0530 Tue, 22 Jul 2014 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101292 Statutory control over supply, price, destination or buyer identity does not prevent a transaction from being a sale where property passes for consideration. Supplies of crude oil made under governmental directions therefore remained taxable sales. Movement of crude oil from Assam to the Barauni refinery pursuant to the contract of sale constituted an inter-State sale, rather than delivery movement unrelated to the bargain. Central sales tax applied to that movement, and Bihar lacked competence to impose local sales tax on it. The taxing levy was sustained because the supplies satisfied the requirements of taxable sales, including inter-State sales. Case-Laws VAT and Sales Tax Tue, 24 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101292