https://www.taxtmi.com/caselaws?id=144186 A sale is in the course of inter-State trade or commerce only if the contract itself contemplates or necessarily involves movement of goods from one State to another. Here, the contract required delivery at Calcutta for inspection and appropriation, the sale was completed in West Bengal, and title passed there; any further movement to Kanpur was undertaken by or on behalf of the buyer, not under any obligation of the seller. The transactions were therefore intra-State sales taxable under the West Bengal Finance (Sales Tax) Act, 1941, and no exemption from sales tax was available. en-us Tue, 28 Feb 1967 00:00:00 +0530 Sat, 20 Apr 2013 18:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144186 A sale is in the course of inter-State trade or commerce only if the contract itself contemplates or necessarily involves movement of goods from one State to another. Here, the contract required delivery at Calcutta for inspection and appropriation, the sale was completed in West Bengal, and title passed there; any further movement to Kanpur was undertaken by or on behalf of the buyer, not under any obligation of the seller. The transactions were therefore intra-State sales taxable under the West Bengal Finance (Sales Tax) Act, 1941, and no exemption from sales tax was available. Case-Laws VAT and Sales Tax Tue, 28 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144186