https://www.taxtmi.com/caselaws?id=127990 After State reorganisation, sales involving movement of goods between the Telangana and Andhra areas of the same State remained intra-State transactions. The court noted that the reorganisation law continued pre-existing local sales tax enactments in force in the transferred territories until adaptation, but that continuation did not alter the constitutional position that both areas formed one State. Because inter-State trade requires movement of goods from one State to another under the contract of sale, movement within the same State could not be treated as inter-State sale merely due to separate local tax laws. The petitioners' contention therefore failed. en-us Fri, 13 Nov 1959 00:00:00 +0530 Mon, 25 Mar 2013 15:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127990 After State reorganisation, sales involving movement of goods between the Telangana and Andhra areas of the same State remained intra-State transactions. The court noted that the reorganisation law continued pre-existing local sales tax enactments in force in the transferred territories until adaptation, but that continuation did not alter the constitutional position that both areas formed one State. Because inter-State trade requires movement of goods from one State to another under the contract of sale, movement within the same State could not be treated as inter-State sale merely due to separate local tax laws. The petitioners' contention therefore failed. Case-Laws VAT and Sales Tax Fri, 13 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127990