1982 (4) TMI 265

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....estions of law referred in this reference under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, are as follows: "(1) Whether, in the circumstances and on the facts of the case, the sales made by the assessee to the local buyers were inter-State sales as defined in section 3(a) of the Central Act? (2) Whether, in the circumstances and on the facts of the case, the sale in questi....

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.... term of the contracts coupled with the fact that the factories of the buyers were situated outside the State of Madhya Pradesh leads to the necessary inference that the movement of goods from the State of Madhya Pradesh to the places outside the State where the buyers' factories were located was clearly occasioned by the sales. In State of M.P. v. Bengal Paper Mills [1979] 44 STC 347; 1979 MPLJ 4....

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.... the property in the goods passes in one State or another. The question as regards the nature of the sale, that is, whether it is an inter-State sale or an intra-State sale, does not depend upon the circumstances as to in which State the property in the goods passes. It may pass in either State and yet the sale can be an inter-State sale. Applying these principles, we are clearly of opinion that t....