https://www.taxtmi.com/caselaws?id=154845 A booking application alone does not create a sale contract, but the surrounding documents may show that specific goods were earmarked for identified buyers and that their movement from one State to another was occasioned by the bargain; on that basis, the transaction is an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956. A State rule requiring check-post declaration in form ST-18 is valid only if ancillary to levy, collection and recovery of intra-State sales tax; it cannot regulate or burden inter-State sales beyond the State's rule-making power. Rule 62-A and the related notification were therefore ultra vires. en-us Thu, 29 Jan 1987 00:00:00 +0530 Tue, 27 Aug 2013 17:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154845 A booking application alone does not create a sale contract, but the surrounding documents may show that specific goods were earmarked for identified buyers and that their movement from one State to another was occasioned by the bargain; on that basis, the transaction is an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956. A State rule requiring check-post declaration in form ST-18 is valid only if ancillary to levy, collection and recovery of intra-State sales tax; it cannot regulate or burden inter-State sales beyond the State's rule-making power. Rule 62-A and the related notification were therefore ultra vires. Case-Laws VAT and Sales Tax Thu, 29 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154845