https://www.taxtmi.com/caselaws?id=127566 Sales are in the course of inter-State trade only when the sale and the movement of goods from one State to another form integral parts of the same contract of sale. Although the buyers were outside the State, delivery was made within the State to their agents, and the transaction did not satisfy the essential conditions of an inter-State sale. It was also not part of a continuous flow of inter-State trade or commerce. The sales were therefore not protected by the constitutional sales tax exemption, and the assessment to sales tax was upheld. en-us Tue, 11 Sep 1956 00:00:00 +0530 Tue, 12 Mar 2013 12:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127566 Sales are in the course of inter-State trade only when the sale and the movement of goods from one State to another form integral parts of the same contract of sale. Although the buyers were outside the State, delivery was made within the State to their agents, and the transaction did not satisfy the essential conditions of an inter-State sale. It was also not part of a continuous flow of inter-State trade or commerce. The sales were therefore not protected by the constitutional sales tax exemption, and the assessment to sales tax was upheld. Case-Laws VAT and Sales Tax Tue, 11 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127566