https://www.taxtmi.com/caselaws?id=144086 Goods sent by V.P.P. from Punjab to Uttar Pradesh were treated as sold in the course of inter-State trade because the sale was completed only on payment against delivery and the post office acted as the seller's agent for receiving price. The movement of goods from one State to another was a direct result of the contract of sale, so the requirements of sale and inter-State movement co-existed under section 3 of the Central Sales Tax Act, 1956. The contention that the movement must precede completion of the sale was rejected, and the transaction was therefore liable to Central sales tax in Punjab. en-us Wed, 16 Feb 1966 00:00:00 +0530 Sat, 27 Jul 2013 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144086 Goods sent by V.P.P. from Punjab to Uttar Pradesh were treated as sold in the course of inter-State trade because the sale was completed only on payment against delivery and the post office acted as the seller's agent for receiving price. The movement of goods from one State to another was a direct result of the contract of sale, so the requirements of sale and inter-State movement co-existed under section 3 of the Central Sales Tax Act, 1956. The contention that the movement must precede completion of the sale was rejected, and the transaction was therefore liable to Central sales tax in Punjab. Case-Laws VAT and Sales Tax Wed, 16 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144086