https://www.taxtmi.com/caselaws?id=156082 Tarpaulins supplied from Bombay through an agent at Surat were held to be inter-State sales under section 3(a) of the Central Sales Tax Act, 1956 because the movement of goods from one State to another was directly connected with, and incidental to, the contracts with buyers in Gujarat. The decisive test was the nexus between the sale contract and the movement of goods, not the place where title passed. As the goods were made to specification, marked for the purchaser, and dispatched for delivery in Gujarat, while the Surat agent acted only as a conduit, the sales fell within section 3(a). en-us Mon, 29 Jan 1990 00:00:00 +0530 Fri, 13 Sep 2013 14:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156082 Tarpaulins supplied from Bombay through an agent at Surat were held to be inter-State sales under section 3(a) of the Central Sales Tax Act, 1956 because the movement of goods from one State to another was directly connected with, and incidental to, the contracts with buyers in Gujarat. The decisive test was the nexus between the sale contract and the movement of goods, not the place where title passed. As the goods were made to specification, marked for the purchaser, and dispatched for delivery in Gujarat, while the Surat agent acted only as a conduit, the sales fell within section 3(a). Case-Laws VAT and Sales Tax Mon, 29 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156082