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          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.

          <h1>Interstate movement of co-mingled gas deemed sale across States when introduced in one State and withdrawn in another.</h1> 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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