https://www.taxtmi.com/caselaws?id=153424 A purchase falls within section 3(a) of the Central Sales Tax Act, 1956 when it occasions movement of goods from one State to another, even if the contract does not expressly stipulate such movement. The movement may be incidental to the purchase and need only bear a conceivable link with the contract. In an auction of unascertained goods, the contract may arise on acceptance of the bid, with property passing later on ascertainment and unconditional appropriation. On the stated facts, the buyer's instruction to despatch goods from Gujarat to Bombay, followed by segregation, weighment, loading and transit as consignor and consignee, established an inter-State purchase exempt from purchase tax under the Gujarat Sales Tax Act, 1969. en-us Tue, 26 Oct 1982 00:00:00 +0530 Tue, 23 Jul 2013 15:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153424 A purchase falls within section 3(a) of the Central Sales Tax Act, 1956 when it occasions movement of goods from one State to another, even if the contract does not expressly stipulate such movement. The movement may be incidental to the purchase and need only bear a conceivable link with the contract. In an auction of unascertained goods, the contract may arise on acceptance of the bid, with property passing later on ascertainment and unconditional appropriation. On the stated facts, the buyer's instruction to despatch goods from Gujarat to Bombay, followed by segregation, weighment, loading and transit as consignor and consignee, established an inter-State purchase exempt from purchase tax under the Gujarat Sales Tax Act, 1969. Case-Laws VAT and Sales Tax Tue, 26 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153424