1968 (7) TMI 71

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....ed by VEERASWAMI, J.-This is a tax case filed by the State directed against an order of the Tribunal which, in respect of the five transactions, took the view that they were outside depot sales and were not inter-State in character. The assessee has its headquarters in Sivakasi in this State, and has depots in Mysore State, one at Sholapur and another at Davanagere. These depots collect orders fro....

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....ere could not be any inter-State movement in pursuance of such a contract. This is obviously a wrong approach. The question is whether there was a contract of sale which occasioned the movement of the goods from one State to another. Such movement should be under or as incidental to the contract, incidental in the sense that the parties to the contract did contemplate movement of goods from one St....