https://www.taxtmi.com/caselaws?id=164154 Sale of goods is inter-State only where movement from one State to another is occasioned by the contract itself, either by an express or implied covenant, or as an inseparable incident of the transaction. Mere buyer residence outside the State, exporter status, transit passes, or subsequent movement of the goods is insufficient. On the facts, the tender and purchase agreements for bamboos and tendupatta did not require or necessarily contemplate movement outside Madhya Pradesh, and the transit movement was independent of the sale. The transactions were therefore not inter-State sales under section 3(a) of the CST Act and remained taxable under State law. en-us Thu, 15 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164154 Sale of goods is inter-State only where movement from one State to another is occasioned by the contract itself, either by an express or implied covenant, or as an inseparable incident of the transaction. Mere buyer residence outside the State, exporter status, transit passes, or subsequent movement of the goods is insufficient. On the facts, the tender and purchase agreements for bamboos and tendupatta did not require or necessarily contemplate movement outside Madhya Pradesh, and the transit movement was independent of the sale. The transactions were therefore not inter-State sales under section 3(a) of the CST Act and remained taxable under State law. Case-Laws VAT and Sales Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164154