https://www.taxtmi.com/caselaws?id=192517 The real nature of a transaction must be gathered from the substance of the agreement and surrounding facts, not from labels used by the parties. On the facts noted, the arrangement was treated as a sale rather than an agency, so the company that moved its own goods into the State and effected the first sale was regarded as the importer, not the assessee. The article also explains that an inter-State sale exists only where the movement of goods from one State to another is occasioned by, or incidental to, the contract of sale; where goods reach depots and then are sold after coming to rest in the State, the transaction is intra-State and no Central Sales Tax liability arises on that footing. en-us Fri, 08 May 1981 00:00:00 +0530 Sat, 03 Jun 2017 16:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192517 The real nature of a transaction must be gathered from the substance of the agreement and surrounding facts, not from labels used by the parties. On the facts noted, the arrangement was treated as a sale rather than an agency, so the company that moved its own goods into the State and effected the first sale was regarded as the importer, not the assessee. The article also explains that an inter-State sale exists only where the movement of goods from one State to another is occasioned by, or incidental to, the contract of sale; where goods reach depots and then are sold after coming to rest in the State, the transaction is intra-State and no Central Sales Tax liability arises on that footing. Case-Laws VAT and Sales Tax Fri, 08 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192517