https://www.taxtmi.com/caselaws?id=127505 Turnover from coffee sales concluded through the buyer's commission agent in Madras was treated as an intra-State sale because the bid was accepted through the buyer's authorised agent, delivery was made by the seller to that agent at the seller's premises in Madras, and the seller had no role in the later despatch to Bombay. The decisive factor was where delivery under the contract of sale occurred, not the buyer's residence or the intended outside-State movement of goods. On those facts, the transaction was completed within the State and remained taxable under the Madras General Sales Tax Act rather than being protected as an inter-State sale under Article 286(2). en-us Tue, 13 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 14:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127505 Turnover from coffee sales concluded through the buyer's commission agent in Madras was treated as an intra-State sale because the bid was accepted through the buyer's authorised agent, delivery was made by the seller to that agent at the seller's premises in Madras, and the seller had no role in the later despatch to Bombay. The decisive factor was where delivery under the contract of sale occurred, not the buyer's residence or the intended outside-State movement of goods. On those facts, the transaction was completed within the State and remained taxable under the Madras General Sales Tax Act rather than being protected as an inter-State sale under Article 286(2). Case-Laws VAT and Sales Tax Tue, 13 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127505