https://www.taxtmi.com/caselaws?id=101805 Goods manufactured at Faridabad against specific orders received at the Delhi head office were treated as inter-State sales because their movement from one State to another was a necessary incident of performance of the contracts. The contracts were concluded in Delhi, and the goods were made to agreed specifications as future goods; the fact that property may have passed elsewhere did not matter. For section 3(a) of the Central Sales Tax Act, express words requiring movement are not necessary if the movement is occasioned by, or incidental to, the sale. The turnover was therefore assessable by the Haryana/Faridabad authorities, and Delhi could not assess those transactions as intra-State sales. en-us Tue, 06 Mar 1979 00:00:00 +0530 Mon, 26 May 2014 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101805 Goods manufactured at Faridabad against specific orders received at the Delhi head office were treated as inter-State sales because their movement from one State to another was a necessary incident of performance of the contracts. The contracts were concluded in Delhi, and the goods were made to agreed specifications as future goods; the fact that property may have passed elsewhere did not matter. For section 3(a) of the Central Sales Tax Act, express words requiring movement are not necessary if the movement is occasioned by, or incidental to, the sale. The turnover was therefore assessable by the Haryana/Faridabad authorities, and Delhi could not assess those transactions as intra-State sales. Case-Laws VAT and Sales Tax Tue, 06 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101805