https://www.taxtmi.com/caselaws?id=150686 A sale is treated as inter-State under section 3(a) of the Central Sales Tax Act only when the contract of sale itself occasions movement of goods from one State to another. Mere delivery to the buyer for onward transport, or despatch outside the State at the buyer's instructions, is insufficient. Where the contract did not require the goods to cross the State border and delivery was made at Firozabad, the movement outside the State was not occasioned by the sale. The sales were therefore intra-State and liable to tax under the U.P. Sales Tax Act. en-us Tue, 02 Apr 1974 00:00:00 +0530 Tue, 21 May 2013 14:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150686 A sale is treated as inter-State under section 3(a) of the Central Sales Tax Act only when the contract of sale itself occasions movement of goods from one State to another. Mere delivery to the buyer for onward transport, or despatch outside the State at the buyer's instructions, is insufficient. Where the contract did not require the goods to cross the State border and delivery was made at Firozabad, the movement outside the State was not occasioned by the sale. The sales were therefore intra-State and liable to tax under the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Tue, 02 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150686