https://www.taxtmi.com/caselaws?id=154368 Movement of chicks from Haryana to Delhi was held to constitute an inter-State sale because the consignments were made against advance orders, transported pursuant to a pre-existing contractual arrangement, and moved as part of the selling process. The court treated the place where property in the goods passed as irrelevant to the character of the sale, holding that the decisive test under section 3(a) of the Central Sales Tax Act, 1956 is whether the contract occasioned movement of goods from one State to another. On that basis, the tax levy was upheld and the challenge failed. en-us Fri, 24 Feb 1984 00:00:00 +0530 Sat, 17 Aug 2013 18:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154368 Movement of chicks from Haryana to Delhi was held to constitute an inter-State sale because the consignments were made against advance orders, transported pursuant to a pre-existing contractual arrangement, and moved as part of the selling process. The court treated the place where property in the goods passed as irrelevant to the character of the sale, holding that the decisive test under section 3(a) of the Central Sales Tax Act, 1956 is whether the contract occasioned movement of goods from one State to another. On that basis, the tax levy was upheld and the challenge failed. Case-Laws VAT and Sales Tax Fri, 24 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154368