https://www.taxtmi.com/caselaws?id=150643 Contracts requiring foodgrains and oil-seeds to be despatched from Uttar Pradesh to places outside the State created movement of goods occasioned by the sale itself, so the transactions fell within inter-State sales under section 3(a) of the Central Sales Tax Act. The fact that railway receipts were first taken in the seller's name and later endorsed to purchasers did not change the character of the sales into transfers of documents of title during transit under clause (b). The common State residence of both contracting parties was immaterial where the contract itself compelled movement across State borders. en-us Fri, 10 Aug 1973 00:00:00 +0530 Mon, 20 May 2013 16:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150643 Contracts requiring foodgrains and oil-seeds to be despatched from Uttar Pradesh to places outside the State created movement of goods occasioned by the sale itself, so the transactions fell within inter-State sales under section 3(a) of the Central Sales Tax Act. The fact that railway receipts were first taken in the seller's name and later endorsed to purchasers did not change the character of the sales into transfers of documents of title during transit under clause (b). The common State residence of both contracting parties was immaterial where the contract itself compelled movement across State borders. Case-Laws VAT and Sales Tax Fri, 10 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150643