https://www.taxtmi.com/caselaws?id=106262 Delivery of goods in Delhi to purchasing dealers did not make the sales local where the contract, read as a whole, required the dealers to move the goods to their allotted territories outside Delhi. The decisive test was whether inter-State movement was a contractual covenant and an incident of the sale, rather than a mere later arrangement. Exclusive territorial assignments, prescribed selling rates, stock and market reporting, and provisions dealing with transport and freight showed that movement outside Delhi formed part of the bargain. Delivery ex-works and storage in Delhi did not change the character of the transaction. The sales were therefore inter-State sales under section 3(a) of the Central Sales Tax Act, 1956. en-us Fri, 27 Feb 2009 00:00:00 +0530 Fri, 09 Oct 2015 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106262 Delivery of goods in Delhi to purchasing dealers did not make the sales local where the contract, read as a whole, required the dealers to move the goods to their allotted territories outside Delhi. The decisive test was whether inter-State movement was a contractual covenant and an incident of the sale, rather than a mere later arrangement. Exclusive territorial assignments, prescribed selling rates, stock and market reporting, and provisions dealing with transport and freight showed that movement outside Delhi formed part of the bargain. Delivery ex-works and storage in Delhi did not change the character of the transaction. The sales were therefore inter-State sales under section 3(a) of the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106262