Purchaser & seller of chemicals both were under contractual obligation. Dealer at Delhi sold the goods ex-works and claimed as local transactions. Assessing authority held as inter State transactions. Being aggrieved by the assessment order they filed first appeal which was dismissed, however appellate authority reminded to produce Form C. Dealer filed second appeal before the Tribunal where the order of first appellate authority was confirmed. Again aggrieved by the said order they approached the Delhi HC., where the Tribunal order was confirmed. Against the said order dealer went before the Hon'ble SC, the contractual terms were examined and held on the facts that, the obligation of purchasing dealers under the contract with the assessee, to take the goods to their respective territories outside Delhi, to sell them in respective territories indicate the movement of goods, hence it's inter State Sale. DCM LTD. v. CST (2009) 21 VST 417.