https://www.taxtmi.com/caselaws?id=153172 Sleeper supplies made under a pre-existing arrangement for railway use in Bihar were treated as inter-State sales because the contract linked the sale with movement of the goods outside Orissa. The physical delivery through State machinery did not break the nexus between the sale and the transport, so the transactions could not be characterised as independent local sales under the Orissa Sales Tax Act. The legal position noted was that such connected supplies are exigible to Central sales tax when the sale and movement form part of one integrated transaction. en-us Wed, 27 Aug 1980 00:00:00 +0530 Thu, 18 Jul 2013 18:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153172 Sleeper supplies made under a pre-existing arrangement for railway use in Bihar were treated as inter-State sales because the contract linked the sale with movement of the goods outside Orissa. The physical delivery through State machinery did not break the nexus between the sale and the transport, so the transactions could not be characterised as independent local sales under the Orissa Sales Tax Act. The legal position noted was that such connected supplies are exigible to Central sales tax when the sale and movement form part of one integrated transaction. Case-Laws VAT and Sales Tax Wed, 27 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153172