https://www.taxtmi.com/caselaws?id=156606 Section 3(a) of the Central Sales Tax Act, 1956 applies only where the contract of sale itself occasions movement of goods from one State to another. Where goods are first transferred to a branch, entered in its stock, and the branch sells locally on its own account, the movement is an internal branch transfer rather than movement caused by the sale contract. On the stated facts, the Bangalore branch dealt with its own buyers, delivery was contemplated in Bangalore, local Karnataka tax applied, and the Madras office had no direct link to the ultimate buyers. The turnovers were therefore treated as local sales in Karnataka and not inter-State sales taxable in Tamil Nadu. en-us Fri, 26 Oct 1990 00:00:00 +0530 Mon, 23 Sep 2013 10:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156606 Section 3(a) of the Central Sales Tax Act, 1956 applies only where the contract of sale itself occasions movement of goods from one State to another. Where goods are first transferred to a branch, entered in its stock, and the branch sells locally on its own account, the movement is an internal branch transfer rather than movement caused by the sale contract. On the stated facts, the Bangalore branch dealt with its own buyers, delivery was contemplated in Bangalore, local Karnataka tax applied, and the Madras office had no direct link to the ultimate buyers. The turnovers were therefore treated as local sales in Karnataka and not inter-State sales taxable in Tamil Nadu. Case-Laws VAT and Sales Tax Fri, 26 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156606