https://www.taxtmi.com/caselaws?id=158027 Transfer of documents of title during movement of goods from one State to another constitutes an inter-State sale under section 3(b) of the Central Sales Tax Act when the transfer occurs in transit. On the facts found, the documents of title were transferred while the goods moved from Andhra Pradesh to Karnataka, so the statutory condition was satisfied. The asserted consignment character did not prevail over that statutory test, and reliance on uncertified or unacted-upon F forms was irrelevant. The disputed turnover was therefore correctly treated as an inter-State sale, and the challenge to that classification failed. en-us Wed, 02 Nov 1994 00:00:00 +0530 Tue, 15 Oct 2013 13:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158027 Transfer of documents of title during movement of goods from one State to another constitutes an inter-State sale under section 3(b) of the Central Sales Tax Act when the transfer occurs in transit. On the facts found, the documents of title were transferred while the goods moved from Andhra Pradesh to Karnataka, so the statutory condition was satisfied. The asserted consignment character did not prevail over that statutory test, and reliance on uncertified or unacted-upon F forms was irrelevant. The disputed turnover was therefore correctly treated as an inter-State sale, and the challenge to that classification failed. Case-Laws VAT and Sales Tax Wed, 02 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158027