https://www.taxtmi.com/caselaws?id=128926 Purchases of untanned hides and skins completed in Andhra Pradesh were not inter-State sales merely because the goods were later moved to Madras by the buyer's branch or agent; section 3 of the Central Sales Tax Act requires the sale itself to occasion the movement, and that condition was absent. Raw hides and skins were treated as "consumed" in the tanning process because they were used as raw material to produce a commercially distinct commodity, tanned leather. Under section 6 read with item 6 of Schedule IV to the Andhra Pradesh General Sales Tax Act, untanned hides and skins purchased by a tanner within the State were taxable at the point of purchase, so the purchase tax was valid. en-us Fri, 10 Jan 1964 00:00:00 +0530 Mon, 15 Apr 2013 11:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128926 Purchases of untanned hides and skins completed in Andhra Pradesh were not inter-State sales merely because the goods were later moved to Madras by the buyer's branch or agent; section 3 of the Central Sales Tax Act requires the sale itself to occasion the movement, and that condition was absent. Raw hides and skins were treated as "consumed" in the tanning process because they were used as raw material to produce a commercially distinct commodity, tanned leather. Under section 6 read with item 6 of Schedule IV to the Andhra Pradesh General Sales Tax Act, untanned hides and skins purchased by a tanner within the State were taxable at the point of purchase, so the purchase tax was valid. Case-Laws VAT and Sales Tax Fri, 10 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128926