https://www.taxtmi.com/caselaws?id=292963 Where a contract provides for delivery at the factory siding and risk passes on handing the goods to the carrier, delivery to the carrier is treated as delivery to the buyer under Section 39(1) of the Sale of Goods Act. On that basis, the goods are actually delivered within the State, so the sale is not outside the State under the Explanation to Article 286(1)(a). The same contract terms also mean there is no sale in the course of inter-State trade under Article 286(2), because the seller is not obliged to move the goods to another State; the later movement occurs under the buyer's arrangements. The result is that the turnover remains taxable within the State. en-us Mon, 16 Apr 1962 00:00:00 +0530 Sat, 16 Jan 2021 14:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292963 Where a contract provides for delivery at the factory siding and risk passes on handing the goods to the carrier, delivery to the carrier is treated as delivery to the buyer under Section 39(1) of the Sale of Goods Act. On that basis, the goods are actually delivered within the State, so the sale is not outside the State under the Explanation to Article 286(1)(a). The same contract terms also mean there is no sale in the course of inter-State trade under Article 286(2), because the seller is not obliged to move the goods to another State; the later movement occurs under the buyer's arrangements. The result is that the turnover remains taxable within the State. Case-Laws VAT and Sales Tax Mon, 16 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292963