https://www.taxtmi.com/caselaws?id=150408 Bulk despatches to depot agents were not inter-State sales under section 3(a) of the Central Sales Tax Act because the movement of goods was not occasioned by any definite contract with a known buyer. The depot agents retained discretion to sell the goods to purchasers after arrival in the other State, and appropriation and ascertainment of the goods occurred only outside Tamil Nadu. In the absence of the necessary nexus between movement of goods and a buyer's contract, the transactions were correctly treated as out-of-State sales and excluded from the assessable turnover. en-us Thu, 20 Jul 1972 00:00:00 +0530 Thu, 16 May 2013 14:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150408 Bulk despatches to depot agents were not inter-State sales under section 3(a) of the Central Sales Tax Act because the movement of goods was not occasioned by any definite contract with a known buyer. The depot agents retained discretion to sell the goods to purchasers after arrival in the other State, and appropriation and ascertainment of the goods occurred only outside Tamil Nadu. In the absence of the necessary nexus between movement of goods and a buyer's contract, the transactions were correctly treated as out-of-State sales and excluded from the assessable turnover. Case-Laws VAT and Sales Tax Thu, 20 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150408