https://www.taxtmi.com/caselaws?id=156883 A sale completed by transfer of documents of title while goods were still moving from one State to another is treated as an inter-State sale under section 3(b) of the Central Sales Tax Act, 1956. Here, the first sale from the Bombay supplier to the assessee was already an inter-State sale under section 3(a) because the contract occasioned movement from Maharashtra to Gujarat. The later sale to the Gujarat purchasers, with railway and transport receipts taken in their names, freight borne by them, and delivery made during movement, was also inter-State and not a local sale under the Gujarat Sales Tax Act, 1969. The simultaneous existence of two sales did not prevent this result. en-us Fri, 14 Jun 1991 00:00:00 +0530 Wed, 25 Sep 2013 17:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156883 A sale completed by transfer of documents of title while goods were still moving from one State to another is treated as an inter-State sale under section 3(b) of the Central Sales Tax Act, 1956. Here, the first sale from the Bombay supplier to the assessee was already an inter-State sale under section 3(a) because the contract occasioned movement from Maharashtra to Gujarat. The later sale to the Gujarat purchasers, with railway and transport receipts taken in their names, freight borne by them, and delivery made during movement, was also inter-State and not a local sale under the Gujarat Sales Tax Act, 1969. The simultaneous existence of two sales did not prevent this result. Case-Laws VAT and Sales Tax Fri, 14 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156883