https://www.taxtmi.com/caselaws?id=157515 A sale falls within Section 3(a) of the Central Sales Tax Act, 1956 only if the contract itself contemplates or necessarily involves movement of goods from one State to another, making that movement an integral part of the bargain. Mere reference to CST registration numbers or lorry numbers in invoices is not enough to prove an inter-State sale. The burden rests on the Revenue to show that the transport was occasioned by the contract of sale. On the facts discussed, it was equally plausible that the goods were sold and delivered within the State, with any later despatch or return occurring after completion of the sale or at the purchaser's direction. en-us Thu, 11 Feb 1993 00:00:00 +0530 Mon, 07 Oct 2013 15:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157515 A sale falls within Section 3(a) of the Central Sales Tax Act, 1956 only if the contract itself contemplates or necessarily involves movement of goods from one State to another, making that movement an integral part of the bargain. Mere reference to CST registration numbers or lorry numbers in invoices is not enough to prove an inter-State sale. The burden rests on the Revenue to show that the transport was occasioned by the contract of sale. On the facts discussed, it was equally plausible that the goods were sold and delivered within the State, with any later despatch or return occurring after completion of the sale or at the purchaser's direction. Case-Laws VAT and Sales Tax Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157515