https://www.taxtmi.com/caselaws?id=163297 Supply of capacitor banks to a power utility was treated as an inter-State sale because the contract itself occasioned movement from Chennai to Karnataka and the goods were unconditionally appropriated to the contract before transit began. Applying section 23 of the Sale of Goods Act, 1930, the court treated property in the unascertained goods as passing on appropriation, so the transaction fell within section 3(a) of the Central Sales Tax Act, 1956. It was not a subsequent sale in transit under section 3(b) or section 6(2). As the sale was an inter-State sale, the State from which movement commenced was the appropriate State for levy and collection under section 9(1). en-us Tue, 14 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163297 Supply of capacitor banks to a power utility was treated as an inter-State sale because the contract itself occasioned movement from Chennai to Karnataka and the goods were unconditionally appropriated to the contract before transit began. Applying section 23 of the Sale of Goods Act, 1930, the court treated property in the unascertained goods as passing on appropriation, so the transaction fell within section 3(a) of the Central Sales Tax Act, 1956. It was not a subsequent sale in transit under section 3(b) or section 6(2). As the sale was an inter-State sale, the State from which movement commenced was the appropriate State for levy and collection under section 9(1). Case-Laws VAT and Sales Tax Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163297