https://www.taxtmi.com/caselaws?id=160740 Inter-State sales are determined by whether the movement of goods was required by, or incidental to, the contract of sale. Transport documents standing in the consignee's name are not conclusive of an intra-State transaction where the surrounding records show sale to an out-of-State buyer and movement pursuant to that buyer's instructions. On the facts, the bills, purchase orders and challans supported the assessee, while the Revenue failed to prove local delivery or the existence of a buyer firm at the alleged in-State location. The turnover was therefore treated as sales in the course of inter-State trade and commerce, and tax under the State provision did not apply. en-us Thu, 10 Feb 2000 00:00:00 +0530 Mon, 23 Dec 2013 18:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160740 Inter-State sales are determined by whether the movement of goods was required by, or incidental to, the contract of sale. Transport documents standing in the consignee's name are not conclusive of an intra-State transaction where the surrounding records show sale to an out-of-State buyer and movement pursuant to that buyer's instructions. On the facts, the bills, purchase orders and challans supported the assessee, while the Revenue failed to prove local delivery or the existence of a buyer firm at the alleged in-State location. The turnover was therefore treated as sales in the course of inter-State trade and commerce, and tax under the State provision did not apply. Case-Laws VAT and Sales Tax Thu, 10 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160740