https://www.taxtmi.com/caselaws?id=257852 Movement of goods from one State to another constitutes an inter-State sale under Section 3(a) of the Central Sales Tax Act only when that movement is occasioned by, or is an incident of, the contract of sale and forms one integrated transaction. Where a branch office purchases goods in the seller's State, the sale is completed there on payment and delivery, and the buyer later dispatches the goods to another State on its own account, the required legal nexus is absent. On these facts, the transaction was not an inter-State sale and remained taxable as a local sale under the Andhra Pradesh General Sales Tax Act, 1957. en-us Thu, 12 Mar 2015 00:00:00 +0530 Fri, 04 Mar 2016 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257852 Movement of goods from one State to another constitutes an inter-State sale under Section 3(a) of the Central Sales Tax Act only when that movement is occasioned by, or is an incident of, the contract of sale and forms one integrated transaction. Where a branch office purchases goods in the seller's State, the sale is completed there on payment and delivery, and the buyer later dispatches the goods to another State on its own account, the required legal nexus is absent. On these facts, the transaction was not an inter-State sale and remained taxable as a local sale under the Andhra Pradesh General Sales Tax Act, 1957. Case-Laws VAT and Sales Tax Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257852