https://www.taxtmi.com/caselaws?id=151210 Sales of foodgrains were held to be inter-State sales where the goods were despatched outside U.P. at the instance of U.P. buyers, the railway receipts initially stood in the dealer's name, and title was later endorsed during movement. The contract was linked to the movement of goods across State boundaries, and the transfer of title occurred while the goods were in transit. On those facts, the transactions fell within the statutory concept of inter-State sale and not local sale within U.P., so the sales were taxable as inter-State sales. en-us Tue, 27 Jul 1976 00:00:00 +0530 Sat, 01 Jun 2013 16:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151210 Sales of foodgrains were held to be inter-State sales where the goods were despatched outside U.P. at the instance of U.P. buyers, the railway receipts initially stood in the dealer's name, and title was later endorsed during movement. The contract was linked to the movement of goods across State boundaries, and the transfer of title occurred while the goods were in transit. On those facts, the transactions fell within the statutory concept of inter-State sale and not local sale within U.P., so the sales were taxable as inter-State sales. Case-Laws VAT and Sales Tax Tue, 27 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151210