USA HISTORY

Detailed explanation-1: -A sale or purchase of goods shall be deemed to take place in the course of inter-state trade or commerce if the sale or purchase-(a) occasions the movement of goods from one State to another; or. (b) is effected by a transfer of documents of title to the goods during their movement from one State to another.

Detailed explanation-2: -Meaning of Inter-State Trade and Commerce: An “interstate commerce” is any trade, commerce, transportation, or communication between several States or between any foreign country and one State, or between any State and its own territory or foreign ships.

Detailed explanation-3: -Interstate supply of goods or services is when the location of the supplier and the place of supply are in different states. Also, in cases of export or import of goods or services or when the supply of goods or services is made to or by an SEZ unit, the transaction is assumed to be interstate.

Detailed explanation-4: -When the sale is between two or more States the same is called as inter-State Sales. In general, sale where seller and buyer both are from same state is called as intra state sale for example “seller of Kanpur (U.P.)

Detailed explanation-5: -Meaning of ‘Inter State Sale’: Section 3 of CST Act defines Inter-State sale or. purchase as follows : A sale or purchase of goods shall be deemed. to take place in the course of inter-State. trade or commerce.