https://www.taxtmi.com/caselaws?id=163340 A sale is an inter-State sale where the contract of sale itself, or its necessary incident, requires movement of goods from one State to another. The decisive factor is not the place of delivery alone, but whether the bargain obliges the goods to move outside the State of delivery. On the facts, ex-works sales from Delhi to dealers under territorial restrictions, with contractual consequences for breach and contemplation of freight and Central sales tax on out-of-Delhi movement, made such movement a necessary incident of the contract. The sales were therefore treated as inter-State sales and were liable to Central sales tax. en-us Tue, 03 Jul 2007 00:00:00 +0530 Mon, 31 Mar 2014 17:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163340 A sale is an inter-State sale where the contract of sale itself, or its necessary incident, requires movement of goods from one State to another. The decisive factor is not the place of delivery alone, but whether the bargain obliges the goods to move outside the State of delivery. On the facts, ex-works sales from Delhi to dealers under territorial restrictions, with contractual consequences for breach and contemplation of freight and Central sales tax on out-of-Delhi movement, made such movement a necessary incident of the contract. The sales were therefore treated as inter-State sales and were liable to Central sales tax. Case-Laws VAT and Sales Tax Tue, 03 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163340