https://www.taxtmi.com/caselaws?id=150259 A sale is treated as inter-State where the contract itself occasions movement of goods from one State to another, and the first and later sales form one integrated transaction. Even if the initial sale is completed within the State, the transaction remains inter-State if the seller is contractually bound to move the goods outside the State and the movement is inseparable from the bargain. For exemption under section 6(2) of the Central Sales Tax Act, the prescribed Forms E-1 and E-2 must be furnished, and a direction allowing time to produce them is a procedural step that gives effect to the substantive entitlement. en-us Tue, 08 Feb 1972 00:00:00 +0530 Fri, 10 May 2013 18:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150259 A sale is treated as inter-State where the contract itself occasions movement of goods from one State to another, and the first and later sales form one integrated transaction. Even if the initial sale is completed within the State, the transaction remains inter-State if the seller is contractually bound to move the goods outside the State and the movement is inseparable from the bargain. For exemption under section 6(2) of the Central Sales Tax Act, the prescribed Forms E-1 and E-2 must be furnished, and a direction allowing time to produce them is a procedural step that gives effect to the substantive entitlement. Case-Laws VAT and Sales Tax Tue, 08 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150259