https://www.taxtmi.com/caselaws?id=157200 Exemption for a subsequent sale under section 6(2) of the Central Sales Tax Act depends on two conditions: the sale must be effected by transfer of a recognised document of title to goods, and it must occur while the goods are still in the course of the original inter-State movement. The note explains that lorry receipts can be documents of title, but form XX delivery notes, authorisation letters and invoices do not have that character because they are only transport or delivery arrangements. It also states that once movement ends at the original destination, a later onward dispatch under a fresh arrangement does not fall within the original movement for section 6(2) purposes. en-us Wed, 23 Sep 1992 00:00:00 +0530 Tue, 01 Oct 2013 15:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157200 Exemption for a subsequent sale under section 6(2) of the Central Sales Tax Act depends on two conditions: the sale must be effected by transfer of a recognised document of title to goods, and it must occur while the goods are still in the course of the original inter-State movement. The note explains that lorry receipts can be documents of title, but form XX delivery notes, authorisation letters and invoices do not have that character because they are only transport or delivery arrangements. It also states that once movement ends at the original destination, a later onward dispatch under a fresh arrangement does not fall within the original movement for section 6(2) purposes. Case-Laws VAT and Sales Tax Wed, 23 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157200