Inter State Sale - Definition - Law Dictionary Home Dictionary Definition inter-state-sale

Definition :

Inter-State sale, if the movement of goods from one State to another is the result of a covenant or an incident of the contract of sale, then the sale is an inter-State sale, Union of India v. K.G. Khosla & Co. Ltd., AIR 1979 SC 1160: (1979) 2 SCC 242: (1979) 3 SCR 453.

When the contract itself involved the movement of goods from the factory situated in one State to the purchased in another State across the border it is an interstate sale, Cement Marketing Co. v. State of Mysore, AIR 1963 SC 980 (983).