https://www.taxtmi.com/caselaws?id=154362 Auction sales of timber at Nangal were treated as inter-State sales where the contract required outside-State purchasers to furnish C forms and the goods moved from Punjab to other States directly under that bargain. A sale falls within section 3(a) of the Central Sales Tax Act, 1956 when it occasions movement of goods from one State to another; here, the movement was referable to the sales contracts, with no intervening contract breaking the link. Even if property passed on the fall of the hammer, the auction condition bound the purchasers to take the timber outside Punjab. The sales up to 19 January 1969 were therefore held to be inter-State sales, in favour of the assessee. en-us Thu, 29 Mar 1984 00:00:00 +0530 Sat, 17 Aug 2013 17:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154362 Auction sales of timber at Nangal were treated as inter-State sales where the contract required outside-State purchasers to furnish C forms and the goods moved from Punjab to other States directly under that bargain. A sale falls within section 3(a) of the Central Sales Tax Act, 1956 when it occasions movement of goods from one State to another; here, the movement was referable to the sales contracts, with no intervening contract breaking the link. Even if property passed on the fall of the hammer, the auction condition bound the purchasers to take the timber outside Punjab. The sales up to 19 January 1969 were therefore held to be inter-State sales, in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 29 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154362