https://www.taxtmi.com/caselaws?id=163821 Sale of ATMs manufactured at Pondicherry and dispatched to Karnataka branch locations pursuant to bank purchase orders was an inter-State sale because the contract itself occasioned the movement of goods from one State to another; the situs of sale was therefore immaterial. Delivery at the destination and inspection or certification by engineers did not convert the transaction into an intra-State sale. The arrangement was also not a deemed sale by transfer of the right to use goods, but a sale of goods under a written contract. Karnataka could not levy sales tax under the KST Act or KVAT Act on such turnover. en-us Wed, 10 Sep 2008 00:00:00 +0530 Sat, 29 Nov 2014 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163821 Sale of ATMs manufactured at Pondicherry and dispatched to Karnataka branch locations pursuant to bank purchase orders was an inter-State sale because the contract itself occasioned the movement of goods from one State to another; the situs of sale was therefore immaterial. Delivery at the destination and inspection or certification by engineers did not convert the transaction into an intra-State sale. The arrangement was also not a deemed sale by transfer of the right to use goods, but a sale of goods under a written contract. Karnataka could not levy sales tax under the KST Act or KVAT Act on such turnover. Case-Laws VAT and Sales Tax Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163821