https://www.taxtmi.com/caselaws?id=791771 A sale of natural gas was treated as an inter-State sale where the contract fixed the delivery point in Andhra Pradesh and title and risk passed there, even though the gas was later transported to Gujarat and Uttar Pradesh. Movement through a pipeline, commingling in transit, and later processing did not create a fresh taxable event in Uttar Pradesh. The transaction fell within Section 3 of the Central Sales Tax Act, and the later explanation was treated as clarificatory. Because the sale was inter-State, Uttar Pradesh could not levy VAT under its sales tax law, and Articles 269 and 286, together with the State VAT exclusion, barred local taxation. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791771 A sale of natural gas was treated as an inter-State sale where the contract fixed the delivery point in Andhra Pradesh and title and risk passed there, even though the gas was later transported to Gujarat and Uttar Pradesh. Movement through a pipeline, commingling in transit, and later processing did not create a fresh taxable event in Uttar Pradesh. The transaction fell within Section 3 of the Central Sales Tax Act, and the later explanation was treated as clarificatory. Because the sale was inter-State, Uttar Pradesh could not levy VAT under its sales tax law, and Articles 269 and 286, together with the State VAT exclusion, barred local taxation. Case-Laws VAT / Sales Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791771