https://www.taxtmi.com/caselaws?id=160765 A statutory monopoly sale of tendu leaves completed within Madhya Pradesh was held to be an intra-State sale for sales tax purposes. The court applied the settled test that a sale is inter-State only if the sale itself occasions movement of goods from one State to another. Purchasers' intention to use the leaves for manufacture outside the State did not alter the character of the transaction, because any later movement arose from the buyer's own choice and not from the terms of sale. The earlier precedent was distinguished on the basis that its contractual terms required delivery for onward movement outside the State. en-us Wed, 05 Jan 2000 00:00:00 +0530 Tue, 24 Dec 2013 14:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160765 A statutory monopoly sale of tendu leaves completed within Madhya Pradesh was held to be an intra-State sale for sales tax purposes. The court applied the settled test that a sale is inter-State only if the sale itself occasions movement of goods from one State to another. Purchasers' intention to use the leaves for manufacture outside the State did not alter the character of the transaction, because any later movement arose from the buyer's own choice and not from the terms of sale. The earlier precedent was distinguished on the basis that its contractual terms required delivery for onward movement outside the State. Case-Laws VAT and Sales Tax Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160765