https://www.taxtmi.com/caselaws?id=157892 An inter-State sale under the Central Sales Tax Act arises only when the sale or agreement for sale occasions movement of goods from one State to another; a mere standing arrangement to supply goods as and when ordered does not satisfy that test. On the facts described, the tender and acceptance did not create a prior contract causing movement, so the turnover was treated as arising only after branch-wise orders and delivery. Section 6-A and accepted Form F declarations then supported the position that the movement was by stock transfer, not sale, and the withdrawal of exemption was not justified. en-us Fri, 11 Nov 1994 00:00:00 +0530 Fri, 11 Oct 2013 18:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157892 An inter-State sale under the Central Sales Tax Act arises only when the sale or agreement for sale occasions movement of goods from one State to another; a mere standing arrangement to supply goods as and when ordered does not satisfy that test. On the facts described, the tender and acceptance did not create a prior contract causing movement, so the turnover was treated as arising only after branch-wise orders and delivery. Section 6-A and accepted Form F declarations then supported the position that the movement was by stock transfer, not sale, and the withdrawal of exemption was not justified. Case-Laws VAT and Sales Tax Fri, 11 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157892