https://www.taxtmi.com/caselaws?id=150732 Reference jurisdiction is confined to questions of law arising out of the Tribunal's order, so issues not raised before or dealt with by the Tribunal cannot be answered; on the record, the first two referred questions were therefore left unanswered. A sale is in the course of inter-State trade or commerce when the movement of goods outside the State is occasioned by the sale and forms an integrated transaction; the obligation to transport need not be in a written contract and may be inferred from the nature of the transaction and surrounding circumstances. On the facts, the timber sales were correctly treated as inter-State sales and were exempt from tax. en-us Mon, 14 May 1973 00:00:00 +0530 Wed, 22 May 2013 11:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150732 Reference jurisdiction is confined to questions of law arising out of the Tribunal's order, so issues not raised before or dealt with by the Tribunal cannot be answered; on the record, the first two referred questions were therefore left unanswered. A sale is in the course of inter-State trade or commerce when the movement of goods outside the State is occasioned by the sale and forms an integrated transaction; the obligation to transport need not be in a written contract and may be inferred from the nature of the transaction and surrounding circumstances. On the facts, the timber sales were correctly treated as inter-State sales and were exempt from tax. Case-Laws VAT and Sales Tax Mon, 14 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150732