https://www.taxtmi.com/caselaws?id=150508 Endorsement of railway receipts during transit was treated as a sale in the course of inter-State trade because the transfer of documents of title occurred while movement of the goods from one State to another was still continuing. The State from which that movement commenced had the statutory nexus to assess and collect the turnover under the Central Sales Tax scheme, so Orissa was the proper assessing State. Liability of a commission agent depended on the real terms of the commission arrangement and whether he had authority to sell in his own name and pass valid title; on the existing record, that issue required further factual inquiry. en-us Tue, 25 Apr 1972 00:00:00 +0530 Fri, 17 May 2013 17:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150508 Endorsement of railway receipts during transit was treated as a sale in the course of inter-State trade because the transfer of documents of title occurred while movement of the goods from one State to another was still continuing. The State from which that movement commenced had the statutory nexus to assess and collect the turnover under the Central Sales Tax scheme, so Orissa was the proper assessing State. Liability of a commission agent depended on the real terms of the commission arrangement and whether he had authority to sell in his own name and pass valid title; on the existing record, that issue required further factual inquiry. Case-Laws VAT and Sales Tax Tue, 25 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150508