When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce

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..... 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 .....

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..... Explanation 3.- Where the gas sold or purchased and transported through a common carrier pipeline or any other common transport or distribution system becomes co-mingled and fungible with other gas in the pipeline or system and such gas is introduced into the pipeline or system in one State and is taken out from the pipeline in another State, such sale or purchase of gas shall be deemed to be a .....

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