https://www.taxtmi.com/caselaws?id=162950 A sale is not treated as inter-State merely because the purchaser's outside-State address appears on the invoice. The decisive test under the Central Sales Tax Act is whether the sale itself occasioned movement of goods from one State to another, or involved transfer of title during such movement. A sale is otherwise an intra-State transaction if the goods were within the State when the contract was made, subject to section 3. An order based only on invoice details, without findings on delivery, movement of goods, or supporting evidence, cannot stand and requires fresh examination on the record. en-us Wed, 18 Oct 2006 00:00:00 +0530 Wed, 19 Mar 2014 12:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162950 A sale is not treated as inter-State merely because the purchaser's outside-State address appears on the invoice. The decisive test under the Central Sales Tax Act is whether the sale itself occasioned movement of goods from one State to another, or involved transfer of title during such movement. A sale is otherwise an intra-State transaction if the goods were within the State when the contract was made, subject to section 3. An order based only on invoice details, without findings on delivery, movement of goods, or supporting evidence, cannot stand and requires fresh examination on the record. Case-Laws VAT and Sales Tax Wed, 18 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162950