https://www.taxtmi.com/caselaws?id=156549 A sale is an inter-State sale under section 3 of the Central Sales Tax Act, 1956 where the contract itself occasions movement of goods from one State to another and the sale and movement form part of the same transaction. On the facts, direct agreements existed between supplier and purchasers, vehicles were appropriated and delivered under a direct billing system in Haryana, and the assessee's presence at an intermediate stage did not break the link of inter-State movement. The transactions were therefore correctly treated as inter-State sales, and sales tax in Orissa was not leviable. en-us Mon, 20 Jan 1992 00:00:00 +0530 Sat, 21 Sep 2013 15:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156549 A sale is an inter-State sale under section 3 of the Central Sales Tax Act, 1956 where the contract itself occasions movement of goods from one State to another and the sale and movement form part of the same transaction. On the facts, direct agreements existed between supplier and purchasers, vehicles were appropriated and delivered under a direct billing system in Haryana, and the assessee's presence at an intermediate stage did not break the link of inter-State movement. The transactions were therefore correctly treated as inter-State sales, and sales tax in Orissa was not leviable. Case-Laws VAT and Sales Tax Mon, 20 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156549