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2010 (12) TMI 1092 - KARNATAKA HIGH COURTWhether the place of payment of price was not of much consequence in deciding the question whether a sale was an inter-State sale of those goods, as sold by the respondent, passed to the buyer immediately on the delivery of the goods to him? Held that:- All the records rightly persuaded the authority to conclude that the goods moved outside the State in pursuance of contract between the petitioner and the financiers and the customers are all residing outside the State of Karnataka. Though the revision petitioner has supplied the equipment to its customers who are residing outside the State, it has raised the note of consignment pertaining to the goods as if the equipment was delivered to the financiers in Karnataka. Therefore, the revision petitioner through various finance companies entered into contract of sale with its customers outside the State of Karnataka and the movement of the equipment was in pursuance of such contract outside the State of Karnataka. There is movement of goods directly from State of Karnataka to customers outside the State. Therefore, we are of the opinion that no good ground is made out to interfere with the orders of the Tribunal. Revision dismissed.
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