https://www.taxtmi.com/caselaws?id=162107 A supply order containing essential terms of supply, delivery, freight, insurance and payment created a binding contract of sale, not a mere rate contract triggered only by collieries' indents. Goods moved from the Rourkela unit to out-of-State agents pursuant to that contract, and the agents' custody for storage or delivery convenience did not break the nexus with the original sale. The movement was therefore an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, and the sales were completed in performance of the contract at the Rourkela exit point, leaving them taxable in Orissa. en-us Tue, 11 Apr 2006 00:00:00 +0530 Wed, 19 Feb 2014 13:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162107 A supply order containing essential terms of supply, delivery, freight, insurance and payment created a binding contract of sale, not a mere rate contract triggered only by collieries' indents. Goods moved from the Rourkela unit to out-of-State agents pursuant to that contract, and the agents' custody for storage or delivery convenience did not break the nexus with the original sale. The movement was therefore an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, and the sales were completed in performance of the contract at the Rourkela exit point, leaving them taxable in Orissa. Case-Laws VAT and Sales Tax Tue, 11 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162107