https://www.taxtmi.com/caselaws?id=156139 Central sales tax under section 3(b) applies only where the sale is effected by transfer of documents of title to goods during movement from one State to another. On the facts found, the railway receipts were endorsed by the District Magistrate, not by the assessee, and the assessee received only commission for services rendered. As it neither obtained ownership nor control over the goods in transit, the transfer required by section 3(b) was not established against it. The taxable sale could not therefore be fastened in the assessee's hands, and the Tribunal's view treating it as liable to Central sales tax was rejected. en-us Wed, 15 Mar 1989 00:00:00 +0530 Sat, 14 Sep 2013 12:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156139 Central sales tax under section 3(b) applies only where the sale is effected by transfer of documents of title to goods during movement from one State to another. On the facts found, the railway receipts were endorsed by the District Magistrate, not by the assessee, and the assessee received only commission for services rendered. As it neither obtained ownership nor control over the goods in transit, the transfer required by section 3(b) was not established against it. The taxable sale could not therefore be fastened in the assessee's hands, and the Tribunal's view treating it as liable to Central sales tax was rejected. Case-Laws VAT and Sales Tax Wed, 15 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156139