https://www.taxtmi.com/caselaws?id=160431 Sale of newsprint under the allocation system was treated as an inter-State sale because the movement of goods from West Bengal to other States was an integral incident of the supply arrangement. The Tribunal applied section 3(a) of the Central Sales Tax Act, 1956, holding that a sale is inter-State where the contract or allocation mechanism occasions movement across State borders, even if the agreement does not expressly stipulate dispatch and the place of passing property is not decisive. On that basis, the adverse orders and recovery action were unsustainable. en-us Fri, 16 Feb 2001 00:00:00 +0530 Tue, 17 Dec 2013 18:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160431 Sale of newsprint under the allocation system was treated as an inter-State sale because the movement of goods from West Bengal to other States was an integral incident of the supply arrangement. The Tribunal applied section 3(a) of the Central Sales Tax Act, 1956, holding that a sale is inter-State where the contract or allocation mechanism occasions movement across State borders, even if the agreement does not expressly stipulate dispatch and the place of passing property is not decisive. On that basis, the adverse orders and recovery action were unsustainable. Case-Laws VAT and Sales Tax Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160431