https://www.taxtmi.com/caselaws?id=149796 A sale is inter-State under section 3(a) of the Central Sales Tax Act, 1956 only if the movement of goods from one State to another is an incident of the contract of sale, and section 3(b) applies only where property passes during movement by transfer of documents of title. On the facts stated, the standing order covered purchase and supply to the buyer, but did not make out-of-State delivery part of the original contract. The sale was completed within Madhya Pradesh when the goods were appropriated and payment received, and later despatch instructions were given by the buyer for dealings with third parties. The transactions were therefore intra-State sales and taxable under the State sales tax law. en-us Fri, 16 Sep 1966 00:00:00 +0530 Fri, 03 May 2013 16:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149796 A sale is inter-State under section 3(a) of the Central Sales Tax Act, 1956 only if the movement of goods from one State to another is an incident of the contract of sale, and section 3(b) applies only where property passes during movement by transfer of documents of title. On the facts stated, the standing order covered purchase and supply to the buyer, but did not make out-of-State delivery part of the original contract. The sale was completed within Madhya Pradesh when the goods were appropriated and payment received, and later despatch instructions were given by the buyer for dealings with third parties. The transactions were therefore intra-State sales and taxable under the State sales tax law. Case-Laws VAT and Sales Tax Fri, 16 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149796