https://www.taxtmi.com/caselaws?id=158319 The Madras HC held that turnover supported by customer orders in other States constituted an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, because the movement of goods from Madras was occasioned by the contract of sale. Routing the railway receipt or lorry receipt through branches did not change the character of the transaction. The court applied the settled principle that the decisive factor is whether the sale itself caused the movement of goods, not the intermediary route taken. The earlier appellate view treating the turnover as a stock transfer was therefore unsustainable. en-us Tue, 07 Jul 1992 00:00:00 +0530 Mon, 21 Oct 2013 12:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158319 The Madras HC held that turnover supported by customer orders in other States constituted an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, because the movement of goods from Madras was occasioned by the contract of sale. Routing the railway receipt or lorry receipt through branches did not change the character of the transaction. The court applied the settled principle that the decisive factor is whether the sale itself caused the movement of goods, not the intermediary route taken. The earlier appellate view treating the turnover as a stock transfer was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 07 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158319