Interstate movement of gas deemed movement across States when co-mingled in common carrier pipelines for tax classification. The amendment adds an Explanation to section 3 of the Central Sales Tax Act, 1956, deeming that when gas sold or purchased is transported through a common carrier pipeline or other common transport or distribution system and becomes co-mingled and fungible, and is introduced in one State and taken out in another, such sale or purchase shall be treated as a movement of goods from one State to another.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interstate movement of gas deemed movement across States when co-mingled in common carrier pipelines for tax classification.
The amendment adds an Explanation to section 3 of the Central Sales Tax Act, 1956, deeming that when gas sold or purchased is transported through a common carrier pipeline or other common transport or distribution system and becomes co-mingled and fungible, and is introduced in one State and taken out in another, such sale or purchase shall be treated as a movement of goods from one State to another.
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