https://www.taxtmi.com/caselaws?id=149877 Under section 9(1) of the Central Sales Tax Act, inter-State sales were taxable only in the State from which movement of the goods commenced. Branch sales of goods moved from Bombay could not be assessed in Andhra Pradesh because later dispatch of invoices and railway receipts from Hyderabad did not change the place of commencement of movement. Agency sales were also not taxable in Andhra Pradesh, as the assessee was only a commission agent and did not acquire title to the goods; the direct despatches from Gujarat remained inter-State transactions taxable, if at all, in the State of origin. The assessment and revisional notices were therefore without jurisdiction. en-us Tue, 24 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 16:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149877 Under section 9(1) of the Central Sales Tax Act, inter-State sales were taxable only in the State from which movement of the goods commenced. Branch sales of goods moved from Bombay could not be assessed in Andhra Pradesh because later dispatch of invoices and railway receipts from Hyderabad did not change the place of commencement of movement. Agency sales were also not taxable in Andhra Pradesh, as the assessee was only a commission agent and did not acquire title to the goods; the direct despatches from Gujarat remained inter-State transactions taxable, if at all, in the State of origin. The assessment and revisional notices were therefore without jurisdiction. Case-Laws VAT and Sales Tax Tue, 24 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149877