https://www.taxtmi.com/caselaws?id=163884 A sale is treated as inter-State only where the contract of sale occasions movement of goods from one State to another. On the stated facts, the scooters were ordered from the manufacturer, identified by engine and chassis numbers, and moved from Uttar Pradesh to Punjab pursuant to that contract, so the transaction was characterised as inter-State sale. No contract of appropriation or local sale through the intermediary at Jalandhar was proved, as the record showed direct dealings with the manufacturer. The place-of-delivery argument was rejected because delivery through an intermediary does not displace the test of movement caused by the sale contract. en-us Fri, 13 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163884 A sale is treated as inter-State only where the contract of sale occasions movement of goods from one State to another. On the stated facts, the scooters were ordered from the manufacturer, identified by engine and chassis numbers, and moved from Uttar Pradesh to Punjab pursuant to that contract, so the transaction was characterised as inter-State sale. No contract of appropriation or local sale through the intermediary at Jalandhar was proved, as the record showed direct dealings with the manufacturer. The place-of-delivery argument was rejected because delivery through an intermediary does not displace the test of movement caused by the sale contract. Case-Laws VAT and Sales Tax Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163884