https://www.taxtmi.com/caselaws?id=148233 A sale is treated as inter-State only when the movement of goods from one State to another is occasioned by that sale or is an incident of the contract of sale. On the facts, the beer transactions were held to be sales first to McDowell & Co., Shertallai, with the petitioner acting only as a sub-distributor; direct despatch from Bangalore to Ernakulam and the use of permits in the petitioner's name did not alter the legal character of the transaction. The declaration-form requirement under the sales tax rules was treated as directory, so its absence did not defeat exemption where tax had already been paid at the earlier sale point. en-us Tue, 13 Sep 1966 00:00:00 +0530 Wed, 24 Apr 2013 11:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148233 A sale is treated as inter-State only when the movement of goods from one State to another is occasioned by that sale or is an incident of the contract of sale. On the facts, the beer transactions were held to be sales first to McDowell & Co., Shertallai, with the petitioner acting only as a sub-distributor; direct despatch from Bangalore to Ernakulam and the use of permits in the petitioner's name did not alter the legal character of the transaction. The declaration-form requirement under the sales tax rules was treated as directory, so its absence did not defeat exemption where tax had already been paid at the earlier sale point. Case-Laws VAT and Sales Tax Tue, 13 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148233