https://www.taxtmi.com/caselaws?id=151326 Under section 3(a) of the Central Sales Tax Act, 1956, the decisive test is whether the movement of goods from one State to another is occasioned by the contract of sale, not where property passes. Goods despatched from the Madras factory against indents from Andhra Pradesh officers, in quantities matching those indents, and supplied under an agreement requiring delivery from Madras, were held to move in direct pursuance of the contract. Inspection and acceptance at the destination, or invoices raised in the name of the Guntur office, did not convert the supplies into local sales. The turnover was therefore treated as inter-State sales and held taxable. en-us Tue, 20 Jul 1976 00:00:00 +0530 Tue, 04 Jun 2013 14:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151326 Under section 3(a) of the Central Sales Tax Act, 1956, the decisive test is whether the movement of goods from one State to another is occasioned by the contract of sale, not where property passes. Goods despatched from the Madras factory against indents from Andhra Pradesh officers, in quantities matching those indents, and supplied under an agreement requiring delivery from Madras, were held to move in direct pursuance of the contract. Inspection and acceptance at the destination, or invoices raised in the name of the Guntur office, did not convert the supplies into local sales. The turnover was therefore treated as inter-State sales and held taxable. Case-Laws VAT and Sales Tax Tue, 20 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151326