https://www.taxtmi.com/caselaws?id=152782 Where identified motor cars were earmarked under a pre-existing contract and moved from Madras to Nellore for delivery to named purchasers, the movement was held to be occasioned by the sale itself and part of one integrated transaction. Section 3(a) of the Central Sales Tax Act applied because the sale caused inter-State movement, and section 4(2)(b) confirmed that buyer assent was not essential to determine the place of sale on appropriation of goods. Delivery through the seller's branch at Nellore did not alter the character of the transactions, which were held to be inter-State sales taxable under the Act. en-us Thu, 09 Aug 1979 00:00:00 +0530 Wed, 10 Jul 2013 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152782 Where identified motor cars were earmarked under a pre-existing contract and moved from Madras to Nellore for delivery to named purchasers, the movement was held to be occasioned by the sale itself and part of one integrated transaction. Section 3(a) of the Central Sales Tax Act applied because the sale caused inter-State movement, and section 4(2)(b) confirmed that buyer assent was not essential to determine the place of sale on appropriation of goods. Delivery through the seller's branch at Nellore did not alter the character of the transactions, which were held to be inter-State sales taxable under the Act. Case-Laws VAT and Sales Tax Thu, 09 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152782