https://www.taxtmi.com/caselaws?id=154445 Contracts for khair billets and forest produce requiring movement from Bihar to other States were treated as inter-State sales because the goods' movement was expressly occasioned by the sale agreements and transport permits. Restrictions on transfer of title documents, route control, and use of registered vehicles showed that the movement was integral to the contract, not a later act of the purchaser. The place where property in the goods passed was immaterial; the sale was completed only when the goods reached the destination State and the purchaser obtained effective control and disposal rights. The transactions therefore fell within section 3(a) of the Central Sales Tax Act, 1956 and were not subject to Bihar sales tax. en-us Mon, 26 Aug 1985 00:00:00 +0530 Wed, 21 Aug 2013 14:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154445 Contracts for khair billets and forest produce requiring movement from Bihar to other States were treated as inter-State sales because the goods' movement was expressly occasioned by the sale agreements and transport permits. Restrictions on transfer of title documents, route control, and use of registered vehicles showed that the movement was integral to the contract, not a later act of the purchaser. The place where property in the goods passed was immaterial; the sale was completed only when the goods reached the destination State and the purchaser obtained effective control and disposal rights. The transactions therefore fell within section 3(a) of the Central Sales Tax Act, 1956 and were not subject to Bihar sales tax. Case-Laws VAT and Sales Tax Mon, 26 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154445