https://www.taxtmi.com/caselaws?id=468762 A sale is treated as inter-State trade where the contract itself occasions movement of goods from one State to another and that movement is the proximate result of the purchase arrangement. The place of delivery, or the point at which title passes, does not by itself make the transaction intra-State or permit the delivery State to tax it by legal fiction. Article 286 and section 3(a) of the Central Sales Tax Act operate to bar State taxation of such inter-State sales. On the stated facts, purchases of bamboo from Mizoram and Tripura with delivery at the mill-gate in Assam were treated as inter-State sales and outside Assam sales tax. en-us Mon, 02 Sep 2002 00:00:00 +0530 Wed, 20 May 2026 11:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468762 A sale is treated as inter-State trade where the contract itself occasions movement of goods from one State to another and that movement is the proximate result of the purchase arrangement. The place of delivery, or the point at which title passes, does not by itself make the transaction intra-State or permit the delivery State to tax it by legal fiction. Article 286 and section 3(a) of the Central Sales Tax Act operate to bar State taxation of such inter-State sales. On the stated facts, purchases of bamboo from Mizoram and Tripura with delivery at the mill-gate in Assam were treated as inter-State sales and outside Assam sales tax. Case-Laws VAT / Sales Tax Mon, 02 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468762