https://www.taxtmi.com/caselaws?id=158148 Goods sent from Uttar Pradesh to the dealer's own branches and depots in other States were stock transfers, not inter-State sales, because the movement was not shown to be in pursuance of contracts of sale. An inter-State sale under section 3(a) of the Central Sales Tax Act requires that the sale and movement of goods form part of the same transaction and that the movement occur under a sale contract. On the facts found by the Tribunal, the goods were dispatched in bulk to branch depots outside Uttar Pradesh, and there was no evidence of sales to ex-U.P. buyers. That factual finding was not open to reappreciation in revision, so Central sales tax did not apply. en-us Wed, 18 Aug 1993 00:00:00 +0530 Thu, 17 Oct 2013 14:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158148 Goods sent from Uttar Pradesh to the dealer's own branches and depots in other States were stock transfers, not inter-State sales, because the movement was not shown to be in pursuance of contracts of sale. An inter-State sale under section 3(a) of the Central Sales Tax Act requires that the sale and movement of goods form part of the same transaction and that the movement occur under a sale contract. On the facts found by the Tribunal, the goods were dispatched in bulk to branch depots outside Uttar Pradesh, and there was no evidence of sales to ex-U.P. buyers. That factual finding was not open to reappreciation in revision, so Central sales tax did not apply. Case-Laws VAT and Sales Tax Wed, 18 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158148