When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
X X X X Extracts X X X X
X X X X Extracts X X X X
....n of principles for determining when a sale or purchase of goods takes place in the course of inter-state trade or commerce or outside a state or in the course of import or export When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. 3. A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if ....
TaxTMI