https://www.taxtmi.com/caselaws?id=154615 Movement of goods from Jaipur to Calcutta under pre-existing contracts was treated as an inter-State sale because the despatches were the direct consequence of the contract of sale and were not independent of the agreements to sell. The factual foundation relied on was that the buyers had sent their own packings to Jaipur and the goods were moved in pursuance of existing contracts. A contrary view treating the Jaipur office and head office as distinct entities could not displace those findings, so the transactions remained liable to sales tax as inter-State sales. en-us Wed, 11 Feb 1987 00:00:00 +0530 Sat, 24 Aug 2013 12:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154615 Movement of goods from Jaipur to Calcutta under pre-existing contracts was treated as an inter-State sale because the despatches were the direct consequence of the contract of sale and were not independent of the agreements to sell. The factual foundation relied on was that the buyers had sent their own packings to Jaipur and the goods were moved in pursuance of existing contracts. A contrary view treating the Jaipur office and head office as distinct entities could not displace those findings, so the transactions remained liable to sales tax as inter-State sales. Case-Laws VAT and Sales Tax Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154615