https://www.taxtmi.com/caselaws?id=156737 A sale is inter-State only where the contract itself requires movement of goods from one State to another as an integral part of the bargain; because the goods were delivered in Delhi and later moved by the purchaser, the turnover was treated as a local sale. An exemption under rule 29(iii) of the Delhi Sales Tax Rules, 1951 was also available because the Ministry of Food and Agriculture acted for the disclosed principal, the Ministry of Defence, so the purchase was construed as one for the Defence Ministry's official use. Both referred questions were answered against the Revenue. en-us Thu, 18 Jul 1991 00:00:00 +0530 Tue, 24 Sep 2013 14:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156737 A sale is inter-State only where the contract itself requires movement of goods from one State to another as an integral part of the bargain; because the goods were delivered in Delhi and later moved by the purchaser, the turnover was treated as a local sale. An exemption under rule 29(iii) of the Delhi Sales Tax Rules, 1951 was also available because the Ministry of Food and Agriculture acted for the disclosed principal, the Ministry of Defence, so the purchase was construed as one for the Defence Ministry's official use. Both referred questions were answered against the Revenue. Case-Laws VAT and Sales Tax Thu, 18 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156737