https://www.taxtmi.com/caselaws?id=150194 Goods manufactured to buyers' specifications under prior contracts were treated as inter-State sales because the movement from Faridabad to Delhi was a necessary incident of performance and the sales were occasioned by that movement under section 3(a) of the Central Sales Tax Act, 1956. The fact that the goods were future goods and that property had not yet passed to the buyers did not change the inter-State character, because appropriation occurred when the goods were manufactured and set apart in accordance with the contracts. On that basis, the tax authorities at Faridabad were competent to assess and collect the sales tax. en-us Mon, 02 Aug 1971 00:00:00 +0530 Fri, 10 May 2013 10:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150194 Goods manufactured to buyers' specifications under prior contracts were treated as inter-State sales because the movement from Faridabad to Delhi was a necessary incident of performance and the sales were occasioned by that movement under section 3(a) of the Central Sales Tax Act, 1956. The fact that the goods were future goods and that property had not yet passed to the buyers did not change the inter-State character, because appropriation occurred when the goods were manufactured and set apart in accordance with the contracts. On that basis, the tax authorities at Faridabad were competent to assess and collect the sales tax. Case-Laws VAT and Sales Tax Mon, 02 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150194