https://www.taxtmi.com/caselaws?id=126786 Supplies of bonded goods to ships in harbour were treated as local sales, not inter-State sales, because the contract did not require movement of the goods from one State to another. Applying section 3 of the Central Sales Tax Act, the sale and movement were independent events, and the transaction did not qualify as an inter-State sale. The goods were unascertained goods appropriated to the contract in Madras when set apart for delivery, so under section 4(2)(b) the place of sale was within the State. On that basis, read with section 4(1) of the Central Sales Tax Act and Explanation 3 to section 2(n) of the Tamil Nadu General Sales Tax Act, the sales were taxable as local sales. en-us Thu, 16 Jun 1977 00:00:00 +0530 Sat, 05 Jan 2013 18:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126786 Supplies of bonded goods to ships in harbour were treated as local sales, not inter-State sales, because the contract did not require movement of the goods from one State to another. Applying section 3 of the Central Sales Tax Act, the sale and movement were independent events, and the transaction did not qualify as an inter-State sale. The goods were unascertained goods appropriated to the contract in Madras when set apart for delivery, so under section 4(2)(b) the place of sale was within the State. On that basis, read with section 4(1) of the Central Sales Tax Act and Explanation 3 to section 2(n) of the Tamil Nadu General Sales Tax Act, the sales were taxable as local sales. Case-Laws VAT and Sales Tax Thu, 16 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126786