https://www.taxtmi.com/caselaws?id=379188 A sale qualifies as inter-State only when the movement of goods from one State to another is the proximate result of, and inseparably linked with, the contract of sale under Section 3(a) of the Central Sales Tax Act, 1956. The concessional notification applied only if the sale itself was in the course of inter-State trade and all stipulated conditions were met. Here, the contract was concluded within Uttarakhand, the buyer was free to move the goods anywhere, and invoices or transit passes to an out-of-State address did not establish the required nexus. The transaction was therefore not an inter-State sale, and the concessional benefit was unavailable. en-us Tue, 18 Dec 2018 00:00:00 +0530 Tue, 30 Apr 2019 06:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379188 A sale qualifies as inter-State only when the movement of goods from one State to another is the proximate result of, and inseparably linked with, the contract of sale under Section 3(a) of the Central Sales Tax Act, 1956. The concessional notification applied only if the sale itself was in the course of inter-State trade and all stipulated conditions were met. Here, the contract was concluded within Uttarakhand, the buyer was free to move the goods anywhere, and invoices or transit passes to an out-of-State address did not establish the required nexus. The transaction was therefore not an inter-State sale, and the concessional benefit was unavailable. Case-Laws VAT and Sales Tax Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379188