https://www.taxtmi.com/caselaws?id=101297 The Court determined that the contract for the sale of goods by a company with branches in different cities constituted an inter-State sale. The movement of goods between branches and the buyer was integral to the contract of sale, leading to the inter-State movement. The Court emphasized the unity of the company's branches as a single entity and the connection between the contract and the movement of goods. It clarified that the movement of goods was a result of the sale contract, regardless of where the property in the goods passed. The appeals and writ petitions were dismissed based on this analysis. en-us Tue, 21 Sep 1976 00:00:00 +0530 Tue, 01 Jul 2014 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101297 The Court determined that the contract for the sale of goods by a company with branches in different cities constituted an inter-State sale. The movement of goods between branches and the buyer was integral to the contract of sale, leading to the inter-State movement. The Court emphasized the unity of the company's branches as a single entity and the connection between the contract and the movement of goods. It clarified that the movement of goods was a result of the sale contract, regardless of where the property in the goods passed. The appeals and writ petitions were dismissed based on this analysis. Case-Laws VAT and Sales Tax Tue, 21 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101297