https://www.taxtmi.com/caselaws?id=161938 Auction sales of sandalwood in Tamil Nadu are treated as inter-State sales only if the sale contract expressly or impliedly requires movement of the goods to another State and the movement is occasioned by that contract. Where the purchaser's later transport decision is independent of the auction purchase, the transaction remains intra-State. Forest controls, transport permits, and certificates did not create any contractual obligation to move the sandalwood to Karnataka. The Tamil Nadu seller was concerned only with the sale price and did not covenant for out-of-State movement. The court therefore treated the movement as voluntary and held that the sales were local sales, not sales chargeable under the Central Sales Tax Act. en-us Mon, 07 Feb 2005 00:00:00 +0530 Wed, 15 May 2024 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161938 Auction sales of sandalwood in Tamil Nadu are treated as inter-State sales only if the sale contract expressly or impliedly requires movement of the goods to another State and the movement is occasioned by that contract. Where the purchaser's later transport decision is independent of the auction purchase, the transaction remains intra-State. Forest controls, transport permits, and certificates did not create any contractual obligation to move the sandalwood to Karnataka. The Tamil Nadu seller was concerned only with the sale price and did not covenant for out-of-State movement. The court therefore treated the movement as voluntary and held that the sales were local sales, not sales chargeable under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 07 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161938