https://www.taxtmi.com/caselaws?id=328945 Motor cars ordered through the dealer's Mumbai branch, procured in Mumbai and moved to Cuttack for delivery were held to be sold in the course of inter-State trade because the movement from Maharashtra to Odisha was occasioned by, and incidental to, the contract of sale. Applying the section 3(a) test, the court treated the movement as part of the sale itself rather than a later independent step, and rejected the Tribunal's reliance on an inapposite illustration. The transaction was therefore inter-State and not taxable under the Odisha Sales Tax Act, 1947; the revision was allowed and the order deleting the disputed turnover was restored. en-us Tue, 22 Sep 2015 00:00:00 +0530 Sat, 18 Jun 2016 10:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328945 Motor cars ordered through the dealer's Mumbai branch, procured in Mumbai and moved to Cuttack for delivery were held to be sold in the course of inter-State trade because the movement from Maharashtra to Odisha was occasioned by, and incidental to, the contract of sale. Applying the section 3(a) test, the court treated the movement as part of the sale itself rather than a later independent step, and rejected the Tribunal's reliance on an inapposite illustration. The transaction was therefore inter-State and not taxable under the Odisha Sales Tax Act, 1947; the revision was allowed and the order deleting the disputed turnover was restored. Case-Laws VAT and Sales Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328945