https://www.taxtmi.com/caselaws?id=153514 Sales are inter-State under section 3(a) of the Central Sales Tax Act where the movement of goods from one State to another is occasioned by, or is an incident of, the contract of sale, and the passing of property in the goods in a particular State is immaterial. Here, the buyers' factories were outside Madhya Pradesh and the contracts restricted the ore to use in India for manufacture of ferro-manganese with no resale, showing that the movement of ore was brought about by the bargain itself. Both referred questions were answered in favour of treating the transactions as inter-State sales. en-us Wed, 28 Apr 1982 00:00:00 +0530 Wed, 24 Jul 2013 15:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153514 Sales are inter-State under section 3(a) of the Central Sales Tax Act where the movement of goods from one State to another is occasioned by, or is an incident of, the contract of sale, and the passing of property in the goods in a particular State is immaterial. Here, the buyers' factories were outside Madhya Pradesh and the contracts restricted the ore to use in India for manufacture of ferro-manganese with no resale, showing that the movement of ore was brought about by the bargain itself. Both referred questions were answered in favour of treating the transactions as inter-State sales. Case-Laws VAT and Sales Tax Wed, 28 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153514