https://www.taxtmi.com/caselaws?id=161023 Movement of goods from one State to another constitutes an inter-State sale under the Central Sales Tax Act only where that movement is occasioned by the contract of sale or where documents of title are transferred during such movement; mere post-sale transport by the buyer on its own responsibility is insufficient. On the stated facts, the seller had no role in the subsequent movement and there was no agreement, express or implied, for out-of-State movement, so the transactions were not inter-State sales. Interest on delayed refund was also confined to tax refunds and did not extend to refund of penalty amount absent express statutory authority, so no interest was payable. en-us Fri, 18 Aug 2000 00:00:00 +0530 Mon, 30 Dec 2013 12:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161023 Movement of goods from one State to another constitutes an inter-State sale under the Central Sales Tax Act only where that movement is occasioned by the contract of sale or where documents of title are transferred during such movement; mere post-sale transport by the buyer on its own responsibility is insufficient. On the stated facts, the seller had no role in the subsequent movement and there was no agreement, express or implied, for out-of-State movement, so the transactions were not inter-State sales. Interest on delayed refund was also confined to tax refunds and did not extend to refund of penalty amount absent express statutory authority, so no interest was payable. Case-Laws VAT and Sales Tax Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161023