https://www.taxtmi.com/caselaws?id=161895 The sale of sandalwood was treated as an intra-State transaction because, at the time of bidding and confirmation, there was no statutory or contractual obligation requiring the purchaser to move the goods outside Kerala. The auction conditions were ordinary sale terms only, and the sale was completed on acceptance of the bids and confirmation in the auction process. The purchasers' later intention to transport the timber to other States was held immaterial. Authorities involving pre-existing obligations linking movement of goods to the transaction were distinguished. The sale was therefore taxable under the Kerala General Sales Tax Act, not as an inter-State sale under the Central Sales Tax Act. en-us Thu, 24 Feb 2005 00:00:00 +0530 Mon, 10 Feb 2014 16:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161895 The sale of sandalwood was treated as an intra-State transaction because, at the time of bidding and confirmation, there was no statutory or contractual obligation requiring the purchaser to move the goods outside Kerala. The auction conditions were ordinary sale terms only, and the sale was completed on acceptance of the bids and confirmation in the auction process. The purchasers' later intention to transport the timber to other States was held immaterial. Authorities involving pre-existing obligations linking movement of goods to the transaction were distinguished. The sale was therefore taxable under the Kerala General Sales Tax Act, not as an inter-State sale under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161895