https://www.taxtmi.com/caselaws?id=149984 Sales dispatched outside Uttar Pradesh under an express contractual term allowing buyers to give despatch instructions were treated as inter-State sales under section 3(a) of the Central Sales Tax Act. The contractual term was part of the sale itself, so the movement of goods to another State was occasioned by the contract and not merely by subsequent performance. The place where property passed was immaterial for section 3(a), and the argument that there were two separate sales lacked factual basis. The disputed turnovers were therefore not taxable as intra-State sales under the U.P. Sales Tax Act. en-us Mon, 20 Apr 1970 00:00:00 +0530 Tue, 07 May 2013 15:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149984 Sales dispatched outside Uttar Pradesh under an express contractual term allowing buyers to give despatch instructions were treated as inter-State sales under section 3(a) of the Central Sales Tax Act. The contractual term was part of the sale itself, so the movement of goods to another State was occasioned by the contract and not merely by subsequent performance. The place where property passed was immaterial for section 3(a), and the argument that there were two separate sales lacked factual basis. The disputed turnovers were therefore not taxable as intra-State sales under the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 20 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149984