https://www.taxtmi.com/caselaws?id=153703 A composite contract requiring dredger components to move from West Bengal to Kashmir for assembly and delivery occasioned inter-State movement, because transportation, assembly, freight and insurance formed part of the bargain. That movement satisfied the statutory test for an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, and the transaction was therefore taxable as such. Section 4 did not convert the sale into an inside-Kashmir sale or displace the operation of section 3(a), as the provisions operated consistently on these facts. The reference was answered against the assessee and the assessment was upheld. en-us Mon, 17 Jan 1983 00:00:00 +0530 Sat, 27 Jul 2013 12:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153703 A composite contract requiring dredger components to move from West Bengal to Kashmir for assembly and delivery occasioned inter-State movement, because transportation, assembly, freight and insurance formed part of the bargain. That movement satisfied the statutory test for an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, and the transaction was therefore taxable as such. Section 4 did not convert the sale into an inside-Kashmir sale or displace the operation of section 3(a), as the provisions operated consistently on these facts. The reference was answered against the assessee and the assessment was upheld. Case-Laws VAT and Sales Tax Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153703