https://www.taxtmi.com/caselaws?id=161229 Transactions that occasion movement of goods from one State to another are inter-State sales under the Central Sales Tax Act when the dispatch is directly referable to the buyer's order and sale contract. The existence of an agency arrangement, retention of title until delivery, or consignment-style invoicing does not change the character of the transaction where the movement of goods is in pursuance of the contract. On that basis, the turnover was held to fall within inter-State sale treatment and was not liable to Bihar sales tax. en-us Thu, 02 May 1996 00:00:00 +0530 Thu, 09 Jan 2014 18:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161229 Transactions that occasion movement of goods from one State to another are inter-State sales under the Central Sales Tax Act when the dispatch is directly referable to the buyer's order and sale contract. The existence of an agency arrangement, retention of title until delivery, or consignment-style invoicing does not change the character of the transaction where the movement of goods is in pursuance of the contract. On that basis, the turnover was held to fall within inter-State sale treatment and was not liable to Bihar sales tax. Case-Laws VAT and Sales Tax Thu, 02 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161229