https://www.taxtmi.com/caselaws?id=148287 Written contracts requiring manganese ore to be moved from Madhya Pradesh to destinations outside the State showed that inter-State movement was an integral term of the bargain, not a mere incident. On that basis, the sales fell within Section 3(a) of the Central Sales Tax Act, 1956, because the movement of goods from one State to another was caused by the contract of sale. The turnover was therefore treated as inter-State sales and was not liable to tax under the Madhya Pradesh General Sales Tax Act, 1958. en-us Fri, 26 Nov 1965 00:00:00 +0530 Thu, 25 Apr 2013 10:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148287 Written contracts requiring manganese ore to be moved from Madhya Pradesh to destinations outside the State showed that inter-State movement was an integral term of the bargain, not a mere incident. On that basis, the sales fell within Section 3(a) of the Central Sales Tax Act, 1956, because the movement of goods from one State to another was caused by the contract of sale. The turnover was therefore treated as inter-State sales and was not liable to tax under the Madhya Pradesh General Sales Tax Act, 1958. Case-Laws VAT and Sales Tax Fri, 26 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148287