https://www.taxtmi.com/caselaws?id=151315 Where the purchaser took delivery of sugarcane within Tamil Nadu and then transported it to Kerala as its own goods, the movement across the border was not occasioned by the contract of sale. The contract form was not conclusive because the actual course of dealing showed delivery in Coimbatore district and no material displaced the transport entries naming the same party as consignor and consignee. The stipulated factory delivery in Kerala was treated as departed from by the parties. The transactions were therefore local sales within Tamil Nadu and taxable under the Tamil Nadu General Sales Tax Act, not inter-State sales. en-us Thu, 29 Jul 1976 00:00:00 +0530 Tue, 04 Jun 2013 13:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151315 Where the purchaser took delivery of sugarcane within Tamil Nadu and then transported it to Kerala as its own goods, the movement across the border was not occasioned by the contract of sale. The contract form was not conclusive because the actual course of dealing showed delivery in Coimbatore district and no material displaced the transport entries naming the same party as consignor and consignee. The stipulated factory delivery in Kerala was treated as departed from by the parties. The transactions were therefore local sales within Tamil Nadu and taxable under the Tamil Nadu General Sales Tax Act, not inter-State sales. Case-Laws VAT and Sales Tax Thu, 29 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151315