Salient features of inter State sale
Salient features of inter State sale are as
(i) There should be a completed sale.
(ii) There should be agreement or contract with a stipulation regarding movement of goods from one State to another State.
(iii) The goods should move due to the stipulation in the agreement or contract.
(iv) Concluded sale should take place in a State which is different from the State from where the movement started.
(v) The movement might be incidental to the
contract of sale
(vi) Where the property in the goods passes on to the buyer is not important.
(vii) The sale can precede the movement of the goods or movement of the goods can precede the sale.
(viii) If the movements of the goods commence and terminates in the same State, even though it passed through other State, it will not be treated as
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