https://www.taxtmi.com/caselaws?id=160209 Cotton transactions between a Maharashtra federation and Tamil Nadu mills were analysed under section 3(a) and section 4 of the Central Sales Tax Act, 1956, and the deeming rule in Explanation 3 to section 2(n) of the Tamil Nadu General Sales Tax Act, 1959. The decisive question was whether the movement of goods from Maharashtra to Tamil Nadu was occasioned by the sale contract. On the stated facts, the offer, confirmation, specification of goods, despatch instructions and movement of identified bales showed that the interstate movement arose from the contract itself. Storage, insurance, title-retention and resale clauses were treated as ancillary, so the transactions were treated as inter-State sales rather than local sales. en-us Mon, 01 Nov 1999 00:00:00 +0530 Wed, 11 Dec 2013 17:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160209 Cotton transactions between a Maharashtra federation and Tamil Nadu mills were analysed under section 3(a) and section 4 of the Central Sales Tax Act, 1956, and the deeming rule in Explanation 3 to section 2(n) of the Tamil Nadu General Sales Tax Act, 1959. The decisive question was whether the movement of goods from Maharashtra to Tamil Nadu was occasioned by the sale contract. On the stated facts, the offer, confirmation, specification of goods, despatch instructions and movement of identified bales showed that the interstate movement arose from the contract itself. Storage, insurance, title-retention and resale clauses were treated as ancillary, so the transactions were treated as inter-State sales rather than local sales. Case-Laws VAT and Sales Tax Mon, 01 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160209