TMI Blog1982 (4) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... 958, 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 question occasioned the movement of goods in pursuance of the covenant or incident of the contract?" 2.. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhya 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 478, referring the relevant authorities of the Supreme Court, a Division Bench of this Court pointed out that a sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the sales in the instant case were inter-State sales. Indeed, on similar facts, the same view was taken by a Divisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
