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    <title>Status of Sale</title>
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    <description>Where goods are despatched outside the State and title passes by transfer of the document of title (e.g., a railway receipt issued in the seller&#039;s name and endorsed to the buyer), that transfer constitutes an inter state sale even if seller and buyer are located in the same State, making the practice of charging CST against C forms in such E 1 style transactions an accepted approach.</description>
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      <description>Where goods are despatched outside the State and title passes by transfer of the document of title (e.g., a railway receipt issued in the seller&#039;s name and endorsed to the buyer), that transfer constitutes an inter state sale even if seller and buyer are located in the same State, making the practice of charging CST against C forms in such E 1 style transactions an accepted approach.</description>
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      <law>VAT / Sales Tax</law>
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