https://www.taxtmi.com/caselaws?id=158775 Inter-State sale arises under the Central Sales Tax Act when the contract of sale itself occasions movement of goods from one State to another. Here, the disputed turnover was treated in the assessee's books as sales, orders were placed through its Madras office, and goods moved from Chennai to Nellore and Chittoor pursuant to those contracts. The material did not establish independent local sales in Andhra Pradesh, and the prior Andhra Pradesh proceedings were not treated as covering the same turnover and assessment year. On those facts, the turnover was correctly characterised as inter-State sales taxable in Tamil Nadu. en-us Fri, 11 Apr 1997 00:00:00 +0530 Wed, 06 Nov 2013 18:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158775 Inter-State sale arises under the Central Sales Tax Act when the contract of sale itself occasions movement of goods from one State to another. Here, the disputed turnover was treated in the assessee's books as sales, orders were placed through its Madras office, and goods moved from Chennai to Nellore and Chittoor pursuant to those contracts. The material did not establish independent local sales in Andhra Pradesh, and the prior Andhra Pradesh proceedings were not treated as covering the same turnover and assessment year. On those facts, the turnover was correctly characterised as inter-State sales taxable in Tamil Nadu. Case-Laws VAT and Sales Tax Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158775