https://www.taxtmi.com/caselaws?id=154689 A sale is treated as inter-State only if the movement of goods from one State to another is occasioned by, or is incidental to, the contract of sale, whether by express or implied covenant. Mere knowledge that the buyer will later remove the goods outside the State is insufficient. Where the sale is completed on delivery within the State and the seller has no contractual obligation regarding later removal, the buyer's transport is independent of the sale and the transaction remains intra-State. en-us Thu, 18 Dec 1986 00:00:00 +0530 Mon, 26 Aug 2013 15:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154689 A sale is treated as inter-State only if the movement of goods from one State to another is occasioned by, or is incidental to, the contract of sale, whether by express or implied covenant. Mere knowledge that the buyer will later remove the goods outside the State is insufficient. Where the sale is completed on delivery within the State and the seller has no contractual obligation regarding later removal, the buyer's transport is independent of the sale and the transaction remains intra-State. Case-Laws VAT and Sales Tax Thu, 18 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154689