https://www.taxtmi.com/caselaws?id=157200 Section 6(2) exemption under the Central Sales Tax Act requires a subsequent inter-State sale to be effected by transfer of a recognised document of title to goods while the original inter-State movement continues. Original lorry receipts may qualify as documents of title, but delivery notes, authorisation letters and invoices used only for transport or delivery arrangements do not establish possession or control of goods. Where notional delivery occurs at the original destination, subsequent onward transportation under a fresh arrangement does not continue the original movement. The exemption is therefore unavailable when either condition is not met. 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 Section 6(2) exemption under the Central Sales Tax Act requires a subsequent inter-State sale to be effected by transfer of a recognised document of title to goods while the original inter-State movement continues. Original lorry receipts may qualify as documents of title, but delivery notes, authorisation letters and invoices used only for transport or delivery arrangements do not establish possession or control of goods. Where notional delivery occurs at the original destination, subsequent onward transportation under a fresh arrangement does not continue the original movement. The exemption is therefore unavailable when either condition is not met. Case-Laws VAT and Sales Tax Wed, 23 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157200