https://www.taxtmi.com/caselaws?id=144142 A sale is not inter-State unless the sale itself occasions movement of goods across State borders; dispatch from another depot for convenience does not change the character of the transaction. Petrol and diesel supplied to a State Transport Department were held to be intra-State sales because the indents were placed at a nearby depot, there was no agreement requiring supply from any particular source, and the company merely moved and stored its own stock before supplying it as required. On those facts, the supplies fell within section 3(1) of the Madras Sales of Motor Spirit Taxation Act, 1939, and the tax liability was upheld. en-us Fri, 19 Nov 1965 00:00:00 +0530 Sat, 20 Apr 2013 11:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144142 A sale is not inter-State unless the sale itself occasions movement of goods across State borders; dispatch from another depot for convenience does not change the character of the transaction. Petrol and diesel supplied to a State Transport Department were held to be intra-State sales because the indents were placed at a nearby depot, there was no agreement requiring supply from any particular source, and the company merely moved and stored its own stock before supplying it as required. On those facts, the supplies fell within section 3(1) of the Madras Sales of Motor Spirit Taxation Act, 1939, and the tax liability was upheld. Case-Laws VAT and Sales Tax Fri, 19 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144142