https://www.taxtmi.com/caselaws?id=128140 Inter-State sale status depends on whether the contract itself requires movement of goods across State borders or makes out-of-State delivery an integral term. Mere post-sale transport is insufficient. Coal allotted under the controlled scheme was paid for in advance, and the sellers completed delivery upon placing it on rail at the collieries. Buyers' rail-head instructions for out-of-State despatch reflected their own requests rather than a contractual obligation of the sellers. Diversion powers under the Colliery Control Order did not change the completed-sale character, and the Central Sales Tax Act applies the same sale-occasioned movement test. The transactions were therefore liable to sales tax and did not receive Article 286 protection. en-us Tue, 15 Nov 1960 00:00:00 +0530 Fri, 29 Mar 2013 14:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128140 Inter-State sale status depends on whether the contract itself requires movement of goods across State borders or makes out-of-State delivery an integral term. Mere post-sale transport is insufficient. Coal allotted under the controlled scheme was paid for in advance, and the sellers completed delivery upon placing it on rail at the collieries. Buyers' rail-head instructions for out-of-State despatch reflected their own requests rather than a contractual obligation of the sellers. Diversion powers under the Colliery Control Order did not change the completed-sale character, and the Central Sales Tax Act applies the same sale-occasioned movement test. The transactions were therefore liable to sales tax and did not receive Article 286 protection. Case-Laws VAT and Sales Tax Tue, 15 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128140