https://www.taxtmi.com/acts?id=2190 A sale or purchase is deemed to occur in the course of inter-State trade or commerce if it occasions movement of goods from one State to another or is effected by transfer of documents of title during such movement. Delivery to a carrier or bailee fixes the commencement and termination of movement for this purpose. Movement that starts and ends within the same State is not inter-State merely because goods pass through another State. Co-mingled fungible gas introduced in one State and taken out in another is deemed movement between States. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 01 Mar 2019 15:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2190 A sale or purchase is deemed to occur in the course of inter-State trade or commerce if it occasions movement of goods from one State to another or is effected by transfer of documents of title during such movement. Delivery to a carrier or bailee fixes the commencement and termination of movement for this purpose. Movement that starts and ends within the same State is not inter-State merely because goods pass through another State. Co-mingled fungible gas introduced in one State and taken out in another is deemed movement between States. Act-Rules Central Sales Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2190