https://www.taxtmi.com/caselaws?id=281823 Where the contract itself occasions movement of goods from one State to another, the sale is an inter-State sale under Section 3(a) of the Central Sales Tax Act, not a subsequent sale in transit under Section 3(b) read with Section 6(2). On the facts, the contract terms, lorry receipts, and supply of goods manufactured to specification for delivery in Karnataka showed that the movement was directly attributable to the sale. Section 23 of the Sale of Goods Act, 1930 did not change that character. The proviso to Section 9(1) made Karnataka the State competent to levy and collect tax, and the Revenue's challenge succeeded. en-us Tue, 14 Aug 2007 00:00:00 +0530 Mon, 08 Jul 2019 12:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281823 Where the contract itself occasions movement of goods from one State to another, the sale is an inter-State sale under Section 3(a) of the Central Sales Tax Act, not a subsequent sale in transit under Section 3(b) read with Section 6(2). On the facts, the contract terms, lorry receipts, and supply of goods manufactured to specification for delivery in Karnataka showed that the movement was directly attributable to the sale. Section 23 of the Sale of Goods Act, 1930 did not change that character. The proviso to Section 9(1) made Karnataka the State competent to levy and collect tax, and the Revenue's challenge succeeded. Case-Laws VAT and Sales Tax Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281823