Inside Sale - Definition - Law Dictionary Home Dictionary Definition inside-sale

Definition :

Inside sale, where the purchaser buys goods in West Bengal for his own consumption, the test of an 'inside sale' is satisfied when the property in the goods passes in the same State and all the elements of the contract of sale also take place inside it, Burmah Shell Opil Storage and Distributing Co. of India Ltd. v. Commercial Tax Officer, AIR 1961 SC 315: (1961) 1 SCR 902. [Constitution of India Art. 286 Expl.]