https://www.taxtmi.com/caselaws?id=151163 Sales of gur completed by transfer of railway receipts while the goods were in transit from one State to another were treated as inter-State sales and not as local sales merely because delivery was taken outside Uttar Pradesh. The constitutional bar on State taxation under article 286 applied to such transactions, and section 27(1)(b) of the U.P. Sales Tax Act was read consistently with the later concept in section 3 of the Central Sales Tax Act, 1956, covering sales effected by transfer of documents of title during movement of goods. The sales were therefore exempt from tax. en-us Fri, 23 May 1975 00:00:00 +0530 Fri, 31 May 2013 17:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151163 Sales of gur completed by transfer of railway receipts while the goods were in transit from one State to another were treated as inter-State sales and not as local sales merely because delivery was taken outside Uttar Pradesh. The constitutional bar on State taxation under article 286 applied to such transactions, and section 27(1)(b) of the U.P. Sales Tax Act was read consistently with the later concept in section 3 of the Central Sales Tax Act, 1956, covering sales effected by transfer of documents of title during movement of goods. The sales were therefore exempt from tax. Case-Laws VAT and Sales Tax Fri, 23 May 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151163