https://www.taxtmi.com/caselaws?id=156196 Inter-State sale taxation under section 3(b) of the Central Sales Tax Act, 1956 applies only where a completed sale is effected by transfer of documents of title while the goods are in movement from one State to another. A mere endorsement of railway receipts during transit is insufficient if property in the goods has not already passed under a sale. On the facts, the purchasers could inspect and reject the goods and pay only after approval; title passed only after delivery at destination, inspection, and acceptance. The transactions were therefore agreements to sell or local sales, not inter-State sales, and were taxable under State sales tax law. en-us Wed, 12 Jun 1991 00:00:00 +0530 Mon, 16 Sep 2013 14:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156196 Inter-State sale taxation under section 3(b) of the Central Sales Tax Act, 1956 applies only where a completed sale is effected by transfer of documents of title while the goods are in movement from one State to another. A mere endorsement of railway receipts during transit is insufficient if property in the goods has not already passed under a sale. On the facts, the purchasers could inspect and reject the goods and pay only after approval; title passed only after delivery at destination, inspection, and acceptance. The transactions were therefore agreements to sell or local sales, not inter-State sales, and were taxable under State sales tax law. Case-Laws VAT and Sales Tax Wed, 12 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156196