https://www.taxtmi.com/caselaws?id=128402 Delivery of goods to a common carrier is not actual delivery for the Explanation to Article 286(1)(a); the constitutional phrase requires real delivery as a direct result of the sale for consumption in the State. The text also states that a sale is protected from State taxation as an outside sale, or as a sale in the course of export or inter-State trade, only where the facts satisfy the governing constitutional tests, including that the sale itself occasions and forms an integral part of the movement of goods. Transactions therefore had to be reassessed on the correct legal principles, and the taxability findings were set aside for fresh disposal. en-us Tue, 30 Jan 1962 00:00:00 +0530 Thu, 04 Apr 2013 14:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128402 Delivery of goods to a common carrier is not actual delivery for the Explanation to Article 286(1)(a); the constitutional phrase requires real delivery as a direct result of the sale for consumption in the State. The text also states that a sale is protected from State taxation as an outside sale, or as a sale in the course of export or inter-State trade, only where the facts satisfy the governing constitutional tests, including that the sale itself occasions and forms an integral part of the movement of goods. Transactions therefore had to be reassessed on the correct legal principles, and the taxability findings were set aside for fresh disposal. Case-Laws VAT and Sales Tax Tue, 30 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128402