https://www.taxtmi.com/caselaws?id=157210 Sales are inter-State under section 3(a) of the Central Sales Tax Act, 1956 where movement of goods from one State to another is occasioned by the contract of sale or forms an incident of that contract. An express stipulation in the contract requiring such movement is not decisive, and the test does not depend on passing of property alone. On the facts stated, the goods moved from Bihar to customers in West Bengal as part of the sale transaction, so the sales were treated as inter-State sales and the answer was against the assessee. en-us Thu, 03 Sep 1992 00:00:00 +0530 Tue, 01 Oct 2013 16:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157210 Sales are inter-State under section 3(a) of the Central Sales Tax Act, 1956 where movement of goods from one State to another is occasioned by the contract of sale or forms an incident of that contract. An express stipulation in the contract requiring such movement is not decisive, and the test does not depend on passing of property alone. On the facts stated, the goods moved from Bihar to customers in West Bengal as part of the sale transaction, so the sales were treated as inter-State sales and the answer was against the assessee. Case-Laws VAT and Sales Tax Thu, 03 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157210