https://www.taxtmi.com/caselaws?id=127506 Sales were treated as inter-State under Section 3 of the Central Sales Tax Act, 1956 where the actual orders, booking arrangements and despatch pattern showed that the movement of goods from one State to another was caused by the contracts and subsequent buyer instructions. A general agreement describing supply as F.O.R. booking station did not control the legal character of the transactions because it did not determine quantities, price, booking station or destination. Transfer of railway receipts and invoices supported the conclusion that the sales were not mere local deliveries. The assessee therefore failed. en-us Tue, 03 May 1988 00:00:00 +0530 Mon, 26 May 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127506 Sales were treated as inter-State under Section 3 of the Central Sales Tax Act, 1956 where the actual orders, booking arrangements and despatch pattern showed that the movement of goods from one State to another was caused by the contracts and subsequent buyer instructions. A general agreement describing supply as F.O.R. booking station did not control the legal character of the transactions because it did not determine quantities, price, booking station or destination. Transfer of railway receipts and invoices supported the conclusion that the sales were not mere local deliveries. The assessee therefore failed. Case-Laws VAT and Sales Tax Tue, 03 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127506