https://www.taxtmi.com/caselaws?id=106206 Section 3 of the Central Sales Tax Act, 1956 determines whether a sale is inter-State by reference to movement of goods from one State to another or transfer of documents of title during such movement. Section 6(2) grants exemption only to qualifying subsequent sales during movement, subject to its statutory conditions. The proviso to section 9(1) is confined to subsequent sales covered by section 3(b) and does not apply to sales already found to fall under section 3(a). Tax on sales under section 3(a) is therefore leviable in the State from which the movement of goods commenced. en-us Thu, 11 Dec 2008 00:00:00 +0530 Thu, 10 Dec 2015 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106206 Section 3 of the Central Sales Tax Act, 1956 determines whether a sale is inter-State by reference to movement of goods from one State to another or transfer of documents of title during such movement. Section 6(2) grants exemption only to qualifying subsequent sales during movement, subject to its statutory conditions. The proviso to section 9(1) is confined to subsequent sales covered by section 3(b) and does not apply to sales already found to fall under section 3(a). Tax on sales under section 3(a) is therefore leviable in the State from which the movement of goods commenced. Case-Laws VAT and Sales Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106206