https://www.taxtmi.com/caselaws?id=155550 A subsequent inter-State sale effected by transfer of railway receipts during movement of goods is treated as a sale in transit under section 3(b) of the Central Sales Tax Act, 1956. The exemption under section 6(2) is unavailable unless the prescribed declarations and certificates are satisfied, and tax on such a sale may be levied in the State from which the relevant form could have been obtained. Prior payment of Central sales tax in another State does not prevent levy in Rajasthan. Section 15 does not bar Central sales tax on declared goods where the levy remains within the statutory rate restriction. en-us Thu, 02 Jul 1987 00:00:00 +0530 Thu, 05 Sep 2013 14:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155550 A subsequent inter-State sale effected by transfer of railway receipts during movement of goods is treated as a sale in transit under section 3(b) of the Central Sales Tax Act, 1956. The exemption under section 6(2) is unavailable unless the prescribed declarations and certificates are satisfied, and tax on such a sale may be levied in the State from which the relevant form could have been obtained. Prior payment of Central sales tax in another State does not prevent levy in Rajasthan. Section 15 does not bar Central sales tax on declared goods where the levy remains within the statutory rate restriction. Case-Laws VAT and Sales Tax Thu, 02 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155550