https://www.taxtmi.com/caselaws?id=158340 Inter-State movement of goods is taxable under the Central Sales Tax Act when the movement is occasioned by, or incidental to, the contract of sale; direct despatches from the Hyderabad unit to customers in other States were therefore treated as inter-State sales taxable in the State from which movement commenced. By contrast, goods moved between units for assembly or incorporation into equipment, where the goods lost separate identity and no sale covenant governed that movement, were treated as inter-unit stock transfers outside the inter-State sales tax net. Prior payment of Central sales tax in another State did not displace the jurisdiction of the State from which the movement began to assess and collect tax. en-us Fri, 23 Feb 1996 00:00:00 +0530 Mon, 21 Oct 2013 16:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158340 Inter-State movement of goods is taxable under the Central Sales Tax Act when the movement is occasioned by, or incidental to, the contract of sale; direct despatches from the Hyderabad unit to customers in other States were therefore treated as inter-State sales taxable in the State from which movement commenced. By contrast, goods moved between units for assembly or incorporation into equipment, where the goods lost separate identity and no sale covenant governed that movement, were treated as inter-unit stock transfers outside the inter-State sales tax net. Prior payment of Central sales tax in another State did not displace the jurisdiction of the State from which the movement began to assess and collect tax. Case-Laws VAT and Sales Tax Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158340