https://www.taxtmi.com/caselaws?id=162556 A contract requiring movement of goods from Haryana to Punjab brought the transaction within the settled test for an inter-State sale under section 3 of the Central Sales Tax Act, 1956, because the movement of goods was the proximate result of the contract and the sale was completed after that movement. On that basis, the purchaser could not be treated as requiring local registration in Punjab merely because the goods were destined for a buyer in the State. The resulting detention of goods and issuance of notice were unsustainable, as a contrary approach would risk multiple taxation and restrict free movement of trade and commerce. en-us Mon, 06 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162556 A contract requiring movement of goods from Haryana to Punjab brought the transaction within the settled test for an inter-State sale under section 3 of the Central Sales Tax Act, 1956, because the movement of goods was the proximate result of the contract and the sale was completed after that movement. On that basis, the purchaser could not be treated as requiring local registration in Punjab merely because the goods were destined for a buyer in the State. The resulting detention of goods and issuance of notice were unsustainable, as a contrary approach would risk multiple taxation and restrict free movement of trade and commerce. Case-Laws VAT and Sales Tax Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162556