https://www.taxtmi.com/caselaws?id=154771 Auction sales of diamonds are treated as inter-State sales under the Central Sales Tax Act, 1956 where the contract and surrounding circumstances require movement of the goods from one State to another. The fact that property passed at the fall of the hammer is not conclusive if the bargain stipulates delivery in another State and the movement forms an integral part of the transaction. Written delivery terms, C forms, and actual movement from Madras to Bombay supported the conclusion that the sales were occasioned by interstate movement and were therefore not taxable under the Tamil Nadu General Sales Tax Act. en-us Tue, 20 Jan 1987 00:00:00 +0530 Tue, 27 Aug 2013 13:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154771 Auction sales of diamonds are treated as inter-State sales under the Central Sales Tax Act, 1956 where the contract and surrounding circumstances require movement of the goods from one State to another. The fact that property passed at the fall of the hammer is not conclusive if the bargain stipulates delivery in another State and the movement forms an integral part of the transaction. Written delivery terms, C forms, and actual movement from Madras to Bombay supported the conclusion that the sales were occasioned by interstate movement and were therefore not taxable under the Tamil Nadu General Sales Tax Act. Case-Laws VAT and Sales Tax Tue, 20 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154771