https://www.taxtmi.com/caselaws?id=160049 A binding contractual arrangement made under statutory control can make the movement of goods from one State to another an inter-State sale when that movement is the result of the covenant or incident of the contract. The form of delivery, storage, or invoicing does not change the essential character of the transaction if the goods were moved pursuant to that binding arrangement. On that reasoning, the turnover was treated as inter-State sales rather than local purchases, and the State levy did not apply. en-us Fri, 08 Sep 2000 00:00:00 +0530 Sat, 07 Dec 2013 16:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160049 A binding contractual arrangement made under statutory control can make the movement of goods from one State to another an inter-State sale when that movement is the result of the covenant or incident of the contract. The form of delivery, storage, or invoicing does not change the essential character of the transaction if the goods were moved pursuant to that binding arrangement. On that reasoning, the turnover was treated as inter-State sales rather than local purchases, and the State levy did not apply. Case-Laws VAT and Sales Tax Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160049