https://www.taxtmi.com/caselaws?id=157928 The court differentiated between two disputed transactions concerning the interpretation of sales under section 6(2) of the Central Sales Tax Act. It held that one sale did not occur during transit, reinstating the addition to the assessable value, while the other sale qualified for exemption as it was deemed to have occurred during transit, supported by document transfer evidence. The judgment emphasized the significance of document transfer and the nature of sales transactions in determining eligibility for exemption under section 6(2) of the Act. en-us Tue, 24 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 10:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157928 The court differentiated between two disputed transactions concerning the interpretation of sales under section 6(2) of the Central Sales Tax Act. It held that one sale did not occur during transit, reinstating the addition to the assessable value, while the other sale qualified for exemption as it was deemed to have occurred during transit, supported by document transfer evidence. The judgment emphasized the significance of document transfer and the nature of sales transactions in determining eligibility for exemption under section 6(2) of the Act. Case-Laws VAT and Sales Tax Tue, 24 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157928