https://www.taxtmi.com/caselaws?id=126770 A transfer of documents of title during movement from one State to another constitutes an inter-State sale under the Central Sales Tax Act, and the first turnover item was exempt as a subsequent sale to a registered dealer. A postal intimation of arrival of imported goods is not a document of title, so endorsement after the goods reached destination did not make the transaction a sale in the course of import; the second turnover item remained taxable as an intra-State sale. Transfer of a bill of lading after the import licence had expired also did not qualify as a sale in the course of import, because later licence extension did not retrospectively validate the transfer; the third turnover item was taxable. en-us Thu, 11 Aug 1983 00:00:00 +0530 Sat, 05 Jan 2013 10:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126770 A transfer of documents of title during movement from one State to another constitutes an inter-State sale under the Central Sales Tax Act, and the first turnover item was exempt as a subsequent sale to a registered dealer. A postal intimation of arrival of imported goods is not a document of title, so endorsement after the goods reached destination did not make the transaction a sale in the course of import; the second turnover item remained taxable as an intra-State sale. Transfer of a bill of lading after the import licence had expired also did not qualify as a sale in the course of import, because later licence extension did not retrospectively validate the transfer; the third turnover item was taxable. Case-Laws VAT and Sales Tax Thu, 11 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126770