https://www.taxtmi.com/caselaws?id=103558 Purchase of sugarcane in Tamil Nadu, coupled with its immediate transport to a factory in Kerala, constituted an inter-State sale or purchase under section 3(a) of the Central Sales Tax Act, 1956. The movement of goods was not a separate transaction but was occasioned by, and inseparably connected with, the purchase itself; an express contractual stipulation of movement was unnecessary where interstate movement was implicit in the arrangement. Because the transaction was one integrated inter-State sale or purchase, the State sales tax levy could not be sustained, and the assessment was set aside. en-us Tue, 13 Apr 1993 00:00:00 +0530 Sat, 19 Sep 2015 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103558 Purchase of sugarcane in Tamil Nadu, coupled with its immediate transport to a factory in Kerala, constituted an inter-State sale or purchase under section 3(a) of the Central Sales Tax Act, 1956. The movement of goods was not a separate transaction but was occasioned by, and inseparably connected with, the purchase itself; an express contractual stipulation of movement was unnecessary where interstate movement was implicit in the arrangement. Because the transaction was one integrated inter-State sale or purchase, the State sales tax levy could not be sustained, and the assessment was set aside. Case-Laws VAT and Sales Tax Tue, 13 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103558