1975 (12) TMI 136 - SUPREME COURT

Whether, in the facts and circumstances of this case, the transaction constituted sale in the course of inter-State trade?

Held that:- Appeal dismissed. Even though the sale took place at Calcutta, as rightly found by the High Court, since the movement of goods preceded the sale in pursuance of the contract of sale which contained a clear stipulation that the goods were to move from Orissa to Calcutta in West Bengal, the movement of goods was occasioned by the sale itself which took place in Calcutta. In these circumstances, therefore, the High Court was legally justified in holding that in all these appeals the cases were clearly covered by the provisions of section 3(a) of the Central Sales Tax Act.