https://www.taxtmi.com/caselaws?id=161911 Movement of beedi leaves from depots to a factory outside the originating State was treated as an inter-State sale because the purchase, destination and transport arrangement were inseparably connected. The goods were bought with prior disclosure that they had to be taken directly out of the State, and the permits showed no intention to retain or use them locally. A later independent movement was absent; transport to the other State was an incident of the purchase itself. On that basis, the transaction was not an intra-State sale and was not liable to tax under the local sales tax law. en-us Thu, 20 Jan 2005 00:00:00 +0530 Mon, 23 Mar 2015 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161911 Movement of beedi leaves from depots to a factory outside the originating State was treated as an inter-State sale because the purchase, destination and transport arrangement were inseparably connected. The goods were bought with prior disclosure that they had to be taken directly out of the State, and the permits showed no intention to retain or use them locally. A later independent movement was absent; transport to the other State was an incident of the purchase itself. On that basis, the transaction was not an intra-State sale and was not liable to tax under the local sales tax law. Case-Laws VAT and Sales Tax Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161911