https://www.taxtmi.com/caselaws?id=150785 Goods moved from Tamil Nadu to Bombay under prior contracts with identified out-of-State purchasers were treated as inter-State sales because the movement was occasioned by the buyers' orders and the contractual nexus was clear. Routing the consignments through a depot keeper, describing them as self-addressed, or using banking arrangements did not change the character of the transactions when delivery was intended for specific purchasers. The Bombay transactions were therefore taxable as inter-State sales under the Central Sales Tax Act, and the contention that they were only depot sales was rejected. en-us Tue, 18 Mar 1975 00:00:00 +0530 Wed, 22 May 2013 16:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150785 Goods moved from Tamil Nadu to Bombay under prior contracts with identified out-of-State purchasers were treated as inter-State sales because the movement was occasioned by the buyers' orders and the contractual nexus was clear. Routing the consignments through a depot keeper, describing them as self-addressed, or using banking arrangements did not change the character of the transactions when delivery was intended for specific purchasers. The Bombay transactions were therefore taxable as inter-State sales under the Central Sales Tax Act, and the contention that they were only depot sales was rejected. Case-Laws VAT and Sales Tax Tue, 18 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150785