https://www.taxtmi.com/caselaws?id=156833 Goods moved from Gujarat to Maharashtra pursuant to prior sale contracts, with the commission agent first verifying availability, price and demand, then contracting with Bombay buyers and directing despatch in the buyers' names. The movement was therefore directly occasioned by the contracts of sale and was inextricably linked to them, satisfying section 3(a) of the Central Sales Tax Act, 1956. The transactions were held to be inter-State sales, not consignment sales through an agent, because the goods were not sent for stocking or independent resale. en-us Wed, 04 Sep 1991 00:00:00 +0530 Wed, 25 Sep 2013 14:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156833 Goods moved from Gujarat to Maharashtra pursuant to prior sale contracts, with the commission agent first verifying availability, price and demand, then contracting with Bombay buyers and directing despatch in the buyers' names. The movement was therefore directly occasioned by the contracts of sale and was inextricably linked to them, satisfying section 3(a) of the Central Sales Tax Act, 1956. The transactions were held to be inter-State sales, not consignment sales through an agent, because the goods were not sent for stocking or independent resale. Case-Laws VAT and Sales Tax Wed, 04 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156833