Interstate movement of co-mingled gas deemed sale across States when introduced in one State and withdrawn in another. An amendment to the Central Sales Tax Act, 1956 provides that where gas sold or purchased and transported through a common carrier pipeline or other ... Summary
Interstate movement of co-mingled gas deemed sale across States when introduced in one State and withdrawn in another.
An amendment to the Central Sales Tax Act, 1956 provides that where gas sold or purchased and transported through a common carrier pipeline or other common transport or distribution system becomes co-mingled and fungible, and is introduced in one State and taken out in another State, such sale or purchase shall be deemed to be a movement of goods from one State to another.
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