https://www.taxtmi.com/caselaws?id=128451 Rice sold to commission agents for out-of-State buyers was treated as an intra-State sale where the assessee received the price, booked the goods in its own name, and then immediately endorsed the railway receipts to the agents. Once endorsement occurred, control passed and the risk shifted, so the later movement of goods was not the direct result of a sale by the seller. On these facts, the transaction was completed within the State and did not enjoy protection under Article 286(1)(a); the claimed exemption was therefore disallowed. en-us Wed, 17 Jan 1962 00:00:00 +0530 Fri, 05 Apr 2013 18:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128451 Rice sold to commission agents for out-of-State buyers was treated as an intra-State sale where the assessee received the price, booked the goods in its own name, and then immediately endorsed the railway receipts to the agents. Once endorsement occurred, control passed and the risk shifted, so the later movement of goods was not the direct result of a sale by the seller. On these facts, the transaction was completed within the State and did not enjoy protection under Article 286(1)(a); the claimed exemption was therefore disallowed. Case-Laws VAT and Sales Tax Wed, 17 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128451