https://www.taxtmi.com/forum/issue?id=1220 Tax classification depends on whether the physical movement of goods is necessitated by and inextricably linked to the contract of sale. If goods remain physically within the seller's State despite the buyer's billing or payment address elsewhere, the transaction is treated as an intra state sale subject to VAT; only where goods physically move across State boundaries as part of the sale will CST apply. Contractual delivery terms and consignee instructions determine the operative destination for tax purposes. en-us Thu, 28 May 2009 13:21:08 +0530 Thu, 23 Jan 2025 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1220 Tax classification depends on whether the physical movement of goods is necessitated by and inextricably linked to the contract of sale. If goods remain physically within the seller's State despite the buyer's billing or payment address elsewhere, the transaction is treated as an intra state sale subject to VAT; only where goods physically move across State boundaries as part of the sale will CST apply. Contractual delivery terms and consignee instructions determine the operative destination for tax purposes. Discussion-Forum VAT / Sales Tax Thu, 28 May 2009 13:21:08 +0530 https://www.taxtmi.com/forum/issue?id=1220