https://www.taxtmi.com/caselaws?id=128936 Inter-State sales qualify for Article 286(2) exemption only where the sale contract makes movement of goods from one State to another an integral and necessary part of performance. Cross-border despatch at the buyer's instruction or transfer of railway receipts does not establish an inter-State sale unless the contract requires that movement. Where buyers may take delivery within the State or direct despatch to destinations inside or outside the State, border crossing is not an essential contractual term and the sales remain taxable. Retrospective parliamentary validation also removed the constitutional prohibition on taxing relevant inter-State sales, allowing the State charging provision to operate. en-us Fri, 22 Nov 1963 00:00:00 +0530 Mon, 15 Apr 2013 13:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128936 Inter-State sales qualify for Article 286(2) exemption only where the sale contract makes movement of goods from one State to another an integral and necessary part of performance. Cross-border despatch at the buyer's instruction or transfer of railway receipts does not establish an inter-State sale unless the contract requires that movement. Where buyers may take delivery within the State or direct despatch to destinations inside or outside the State, border crossing is not an essential contractual term and the sales remain taxable. Retrospective parliamentary validation also removed the constitutional prohibition on taxing relevant inter-State sales, allowing the State charging provision to operate. Case-Laws VAT and Sales Tax Fri, 22 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128936