https://www.taxtmi.com/caselaws?id=174820 An auction sale is an inter-State sale under the Central Sales Tax Act only if movement of goods to another State is an incident of the sale itself and is required by the contract, expressly or by implication. Where the tender conditions provided for local delivery in Kerala on payment of price and taxes, and the buyer later chose to transport the goods outside the State, the subsequent movement did not convert the auction into an inter-State sale. The transactions were therefore treated as local sales taxable under the KGST Act, and the assessment approach was upheld. en-us Fri, 05 Nov 2004 00:00:00 +0530 Sat, 24 Oct 2015 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174820 An auction sale is an inter-State sale under the Central Sales Tax Act only if movement of goods to another State is an incident of the sale itself and is required by the contract, expressly or by implication. Where the tender conditions provided for local delivery in Kerala on payment of price and taxes, and the buyer later chose to transport the goods outside the State, the subsequent movement did not convert the auction into an inter-State sale. The transactions were therefore treated as local sales taxable under the KGST Act, and the assessment approach was upheld. Case-Laws VAT and Sales Tax Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174820