https://www.taxtmi.com/caselaws?id=127579 A sale or purchase is in the course of inter-State trade or commerce only when the contract itself contemplates or necessarily involves movement of goods from one State to another. Purchases of arecanut made within the State through commission agents were treated as completed local transactions because no contractual term required interstate transport. Subsequent despatch outside the State was merely an incident after purchase and did not convert the transactions into inter-State sales. The Court rejected the view that commercial flow or the normal course of trade alone is sufficient to attract constitutional immunity under Article 286(2), and held the turnover taxable. en-us Fri, 23 Aug 1957 00:00:00 +0530 Tue, 12 Mar 2013 14:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127579 A sale or purchase is in the course of inter-State trade or commerce only when the contract itself contemplates or necessarily involves movement of goods from one State to another. Purchases of arecanut made within the State through commission agents were treated as completed local transactions because no contractual term required interstate transport. Subsequent despatch outside the State was merely an incident after purchase and did not convert the transactions into inter-State sales. The Court rejected the view that commercial flow or the normal course of trade alone is sufficient to attract constitutional immunity under Article 286(2), and held the turnover taxable. Case-Laws VAT and Sales Tax Fri, 23 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127579