https://www.taxtmi.com/caselaws?id=285856 A sale is inter-State under section 3 of the Central Sales Tax Act only when movement of goods from one State to another is occasioned by, or inseparably connected with, the contract of sale; mere knowledge that the buyer may remove goods outside the State, or actual crossing of the border, is insufficient. On the facts described, delivery, payment, and transport arrangements occurred at the assessee's premises, so the sales were intra-State. Section 8(2A) applies only where the State law grants a general and unconditional exemption; notifications limited to small-scale units subject to conditions do not qualify. The stated result is that Central Sales Tax exemption was unavailable. en-us Tue, 30 Apr 1996 00:00:00 +0530 Thu, 30 Jan 2020 16:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285856 A sale is inter-State under section 3 of the Central Sales Tax Act only when movement of goods from one State to another is occasioned by, or inseparably connected with, the contract of sale; mere knowledge that the buyer may remove goods outside the State, or actual crossing of the border, is insufficient. On the facts described, delivery, payment, and transport arrangements occurred at the assessee's premises, so the sales were intra-State. Section 8(2A) applies only where the State law grants a general and unconditional exemption; notifications limited to small-scale units subject to conditions do not qualify. The stated result is that Central Sales Tax exemption was unavailable. Case-Laws VAT and Sales Tax Tue, 30 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285856