https://www.taxtmi.com/caselaws?id=152996 A sale is treated as inter-State trade only where the contract contains an express or implied stipulation that goods will move from one State to another, and the movement occurs in pursuance of that stipulation. Mere delivery to an out-of-State buyer, later transport by the purchaser, or the use of forms or certificates describing the transaction as inter-State does not satisfy section 3(a) of the Central Sales Tax Act. On the correspondence and sale notes, the contractual obligation was only supply and delivery in Delhi, with no requirement that the goods be moved to Jammu and Kashmir or Simla. The subsequent movement, if any, was attributable to the purchasers alone. en-us Mon, 23 Feb 1981 00:00:00 +0530 Mon, 15 Jul 2013 15:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152996 A sale is treated as inter-State trade only where the contract contains an express or implied stipulation that goods will move from one State to another, and the movement occurs in pursuance of that stipulation. Mere delivery to an out-of-State buyer, later transport by the purchaser, or the use of forms or certificates describing the transaction as inter-State does not satisfy section 3(a) of the Central Sales Tax Act. On the correspondence and sale notes, the contractual obligation was only supply and delivery in Delhi, with no requirement that the goods be moved to Jammu and Kashmir or Simla. The subsequent movement, if any, was attributable to the purchasers alone. Case-Laws VAT and Sales Tax Mon, 23 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152996