https://www.taxtmi.com/caselaws?id=158101 A sale is treated as inter-State only where the movement of goods from one State to another is occasioned by the contract of sale, whether by express or implied stipulation or as an incident of that contract. Mere post-sale movement of goods outside the State, after completion of an intra-State sale, is insufficient. On the facts stated, no contractual nexus was shown between the auction sale of timber and its later movement outside the State, so the sale remained intra-State and not inter-State under the Central Sales Tax Act. en-us Tue, 22 Nov 1994 00:00:00 +0530 Wed, 16 Oct 2013 17:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158101 A sale is treated as inter-State only where the movement of goods from one State to another is occasioned by the contract of sale, whether by express or implied stipulation or as an incident of that contract. Mere post-sale movement of goods outside the State, after completion of an intra-State sale, is insufficient. On the facts stated, no contractual nexus was shown between the auction sale of timber and its later movement outside the State, so the sale remained intra-State and not inter-State under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Tue, 22 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158101