https://www.taxtmi.com/caselaws?id=151006 Sales are inter-State only when movement of goods from one State to another is an integral and necessary incident of the contract of sale. Here, the contracts and shipping arrangements showed delivery at Delhi, with goods sent from Rohtak to Delhi in self-name and remaining unappropriated until specific goods were allotted to buyers at Delhi. On those facts, the movement from Haryana was not occasioned by the contract, and there was no direct nexus between the sale and the inter-State movement. The transactions were therefore treated as sales from Delhi, not inter-State sales taxable by Haryana, and the assessee succeeded. en-us Mon, 17 Mar 1975 00:00:00 +0530 Mon, 27 May 2013 12:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151006 Sales are inter-State only when movement of goods from one State to another is an integral and necessary incident of the contract of sale. Here, the contracts and shipping arrangements showed delivery at Delhi, with goods sent from Rohtak to Delhi in self-name and remaining unappropriated until specific goods were allotted to buyers at Delhi. On those facts, the movement from Haryana was not occasioned by the contract, and there was no direct nexus between the sale and the inter-State movement. The transactions were therefore treated as sales from Delhi, not inter-State sales taxable by Haryana, and the assessee succeeded. Case-Laws VAT and Sales Tax Mon, 17 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151006