https://www.taxtmi.com/caselaws?id=153235 Transfer of documents of title during movement of oilcakes from one State to another constituted inter-State sales under section 3(b) of the Central Sales Tax Act, so section 4(2)(b) did not govern the transactions. The proviso to section 9(1) could not be invoked to tax the subsequent sales in Madhya Pradesh because the statutory C-form requirement was not attracted where no tax was leviable on the earlier sales in the relevant States. Penalty under section 43(1) of the M.P. General Sales Tax Act read with section 9(2) of the CST Act was also unjustified, as the returns were omitted on a bona fide legal belief and not with a guilty mind. en-us Tue, 13 Jan 1981 00:00:00 +0530 Fri, 19 Jul 2013 17:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153235 Transfer of documents of title during movement of oilcakes from one State to another constituted inter-State sales under section 3(b) of the Central Sales Tax Act, so section 4(2)(b) did not govern the transactions. The proviso to section 9(1) could not be invoked to tax the subsequent sales in Madhya Pradesh because the statutory C-form requirement was not attracted where no tax was leviable on the earlier sales in the relevant States. Penalty under section 43(1) of the M.P. General Sales Tax Act read with section 9(2) of the CST Act was also unjustified, as the returns were omitted on a bona fide legal belief and not with a guilty mind. Case-Laws VAT and Sales Tax Tue, 13 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153235