https://www.taxtmi.com/caselaws?id=128140 A sale is inter-State only where the contract itself requires movement of goods from one State to another, or where out-of-State delivery is an integral term of the bargain; mere post-sale transport across State borders is insufficient. Applying that principle, the coal transactions were held not to be inter-State sales because no express or implied term required delivery outside the State, the sellers' obligation ended when the coal was put on rail at the collieries, and later despatches followed buyers' rail-head instructions. Clause 10-A of the Colliery Control Order, 1945, did not change the character of the sales, and section 3 of the Central Sales Tax Act, 1956 reflected the same test. The Article 286 protection therefore did not apply, and the transactions remained liable to sales tax. 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 A sale is inter-State only where the contract itself requires movement of goods from one State to another, or where out-of-State delivery is an integral term of the bargain; mere post-sale transport across State borders is insufficient. Applying that principle, the coal transactions were held not to be inter-State sales because no express or implied term required delivery outside the State, the sellers' obligation ended when the coal was put on rail at the collieries, and later despatches followed buyers' rail-head instructions. Clause 10-A of the Colliery Control Order, 1945, did not change the character of the sales, and section 3 of the Central Sales Tax Act, 1956 reflected the same test. The Article 286 protection therefore did not apply, and the transactions remained liable to sales tax. Case-Laws VAT and Sales Tax Tue, 15 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128140