https://www.taxtmi.com/caselaws?id=155878 The court affirmed that the sale of gold items to the President of India through the Secretary constituted an inter-State sale under Section 3(a) of the Central Sales Tax Act, 1956. The movement of goods was deemed a result of the contract of sale, with the mode of transportation being immaterial. Citing relevant case laws, the court dismissed the revision and upheld the decision that the sale was inter-State. The petition was dismissed without costs. en-us Wed, 13 Apr 1988 00:00:00 +0530 Mon, 09 Sep 2013 17:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155878 The court affirmed that the sale of gold items to the President of India through the Secretary constituted an inter-State sale under Section 3(a) of the Central Sales Tax Act, 1956. The movement of goods was deemed a result of the contract of sale, with the mode of transportation being immaterial. Citing relevant case laws, the court dismissed the revision and upheld the decision that the sale was inter-State. The petition was dismissed without costs. Case-Laws VAT and Sales Tax Wed, 13 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155878