https://www.taxtmi.com/caselaws?id=105912 Purchase and transport of kendu leaves under a tender, agreement and transport-permit regime were treated as inter-State sales because the movement from Orissa to West Bengal was occasioned by the bargain itself. The governing test under section 3(a) of the Central Sales Tax Act, 1956 is whether the sale or purchase and the resulting movement of goods are inseparably connected, even if the contract does not expressly stipulate inter-State movement. On the stated facts, accepted tenders, executed agreements, delivery-linked permits and destination-specific instructions showed that movement was a necessary incident of the transaction. The transactions were therefore inter-State sales, and local sales tax was not sustainable. en-us Fri, 27 Apr 2007 00:00:00 +0530 Sat, 10 Oct 2015 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105912 Purchase and transport of kendu leaves under a tender, agreement and transport-permit regime were treated as inter-State sales because the movement from Orissa to West Bengal was occasioned by the bargain itself. The governing test under section 3(a) of the Central Sales Tax Act, 1956 is whether the sale or purchase and the resulting movement of goods are inseparably connected, even if the contract does not expressly stipulate inter-State movement. On the stated facts, accepted tenders, executed agreements, delivery-linked permits and destination-specific instructions showed that movement was a necessary incident of the transaction. The transactions were therefore inter-State sales, and local sales tax was not sustainable. Case-Laws VAT and Sales Tax Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105912