https://www.taxtmi.com/caselaws?id=151025 A contract that makes movement of goods to another State an integral part of performance is treated as an inter-State sale under section 3(a) of the Central Sales Tax Act, even if title passes only on appropriation in the other State. The place of passing of title does not by itself defeat inter-State character where transport outside the State is required by the bargain and forms part of the sale transaction. On that reasoning, the goods were held to have moved in the course of inter-State trade and were taxable under the Central Sales Tax Act, not under the Orissa Sales Tax Act. en-us Tue, 01 Jul 1975 00:00:00 +0530 Mon, 27 May 2013 15:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151025 A contract that makes movement of goods to another State an integral part of performance is treated as an inter-State sale under section 3(a) of the Central Sales Tax Act, even if title passes only on appropriation in the other State. The place of passing of title does not by itself defeat inter-State character where transport outside the State is required by the bargain and forms part of the sale transaction. On that reasoning, the goods were held to have moved in the course of inter-State trade and were taxable under the Central Sales Tax Act, not under the Orissa Sales Tax Act. Case-Laws VAT and Sales Tax Tue, 01 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151025