https://www.taxtmi.com/caselaws?id=148302 A sale is inter-State only where the contract of sale itself requires movement of goods across State boundaries in fulfilment of that sale. Here, the contracts provided for delivery at Katangi within the State, with the buyer taking delivery there and arranging further despatch; the later weighment at Gondia was only for price ascertainment and did not amount to a stipulation for delivery outside the State. The movement from Katangi to Gondia was therefore not incident to the sale, and a payment condition linked to weighment did not convert the local sale into an inter-State sale. The court treated the transactions as intra-State sales taxable under the State enactment. en-us Tue, 18 Jul 1967 00:00:00 +0530 Thu, 25 Apr 2013 14:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148302 A sale is inter-State only where the contract of sale itself requires movement of goods across State boundaries in fulfilment of that sale. Here, the contracts provided for delivery at Katangi within the State, with the buyer taking delivery there and arranging further despatch; the later weighment at Gondia was only for price ascertainment and did not amount to a stipulation for delivery outside the State. The movement from Katangi to Gondia was therefore not incident to the sale, and a payment condition linked to weighment did not convert the local sale into an inter-State sale. The court treated the transactions as intra-State sales taxable under the State enactment. Case-Laws VAT and Sales Tax Tue, 18 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148302