What do you mean by an Inter-state Sale. How does it
taken Place in a state????
Answer Posted / silky
According to section 3 of Central sales Tax Act 1956,a sale
of goods shall be deemed to take place in the course of
interstate trade or commerce if the sale :
(a)Occasions the movement of goods from one state to
another;or (b)Is effected by a transfer of documents of
title to goods during their movement from one state to
another.
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