https://www.taxtmi.com/caselaws?id=158786 Goods directly despatched from the head office to buyers outside the State, and delivered without being unloaded at the depots, were correctly treated as inter-State sales because the decisive test is whether the contract of sale occasions movement of goods across State borders, not where title passes. The High Court accepted the Tribunal's factual findings that the goods moved directly to purchasers and that those findings were not perverse. It also affirmed that supported factual findings of this kind do not ordinarily raise a question of law. The reference was answered against the assessee. en-us Mon, 13 Nov 1995 00:00:00 +0530 Thu, 07 Nov 2013 13:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158786 Goods directly despatched from the head office to buyers outside the State, and delivered without being unloaded at the depots, were correctly treated as inter-State sales because the decisive test is whether the contract of sale occasions movement of goods across State borders, not where title passes. The High Court accepted the Tribunal's factual findings that the goods moved directly to purchasers and that those findings were not perverse. It also affirmed that supported factual findings of this kind do not ordinarily raise a question of law. The reference was answered against the assessee. Case-Laws VAT and Sales Tax Mon, 13 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158786