https://www.taxtmi.com/caselaws?id=152116 Where the contract itself required petroleum and high speed diesel to move from Bihar to Orissa, the movement of goods was an integral part of the bargain and was occasioned by the sale. On those facts, the transactions satisfied the test of inter-State trade, so they could not be treated as intra-State sales for Orissa sales tax purposes. The destination State therefore lacked jurisdiction to levy local sales tax on the supplies, and the sales were held to be exigible only as inter-State sales. en-us Fri, 02 Apr 1976 00:00:00 +0530 Mon, 24 Jun 2013 18:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152116 Where the contract itself required petroleum and high speed diesel to move from Bihar to Orissa, the movement of goods was an integral part of the bargain and was occasioned by the sale. On those facts, the transactions satisfied the test of inter-State trade, so they could not be treated as intra-State sales for Orissa sales tax purposes. The destination State therefore lacked jurisdiction to levy local sales tax on the supplies, and the sales were held to be exigible only as inter-State sales. Case-Laws VAT and Sales Tax Fri, 02 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152116