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Report No. 30

81. Test laid down in Cement Marketing Co. case.-

Thus, the test laid down in the Cement Marketing case to bring a sale within inter-State sale wa.-

(1) There must be a movement of goods from one State to another; and

(2) it must be as a result of a covenant or incident of the contract of sale;

(3) The factory from which the cement was to be supplied was nominated by the Government, which term formed the basis of the contract. The factory was not within the volition of the Cement Marketing Company.

Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import Back

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