https://www.taxtmi.com/caselaws?id=163253 To attract inter-State sale treatment under section 3(a) of the Central Sales Tax Act, the movement of goods must be occasioned by a contract of sale, and the dealer may rebut that inference by proving under section 6A that the dispatch was otherwise than by sale. On the facts, the materials did not show that the cement sent from the factory in Orissa to the West Bengal branch was moved pursuant to purchase orders or any inseparable link between dispatch and sale to stockists. The transfers were therefore treated as branch transfers, not inter-State sales, and CST was not exigible on the disputed dispatches. en-us Wed, 09 Jan 2008 00:00:00 +0530 Wed, 17 Dec 2014 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163253 To attract inter-State sale treatment under section 3(a) of the Central Sales Tax Act, the movement of goods must be occasioned by a contract of sale, and the dealer may rebut that inference by proving under section 6A that the dispatch was otherwise than by sale. On the facts, the materials did not show that the cement sent from the factory in Orissa to the West Bengal branch was moved pursuant to purchase orders or any inseparable link between dispatch and sale to stockists. The transfers were therefore treated as branch transfers, not inter-State sales, and CST was not exigible on the disputed dispatches. Case-Laws VAT and Sales Tax Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163253