https://www.taxtmi.com/caselaws?id=158571 A subsequent sale effected during the movement of goods by transfer of the relevant document of title was treated as exempt under section 6(2) of the Central Sales Tax Act, 1956, because the first sale had already occasioned movement from West Bengal to Kerala and the later transfer fell within the statutory scheme. The Court also stated that alternative statutory remedy does not bar writ relief where the taxing authority acts without jurisdiction or misconstrues the statute. On that basis, the writ was maintainable and the challenge to the order directing issuance of declaration forms failed. en-us Wed, 28 Jun 1995 00:00:00 +0530 Thu, 31 Oct 2013 14:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158571 A subsequent sale effected during the movement of goods by transfer of the relevant document of title was treated as exempt under section 6(2) of the Central Sales Tax Act, 1956, because the first sale had already occasioned movement from West Bengal to Kerala and the later transfer fell within the statutory scheme. The Court also stated that alternative statutory remedy does not bar writ relief where the taxing authority acts without jurisdiction or misconstrues the statute. On that basis, the writ was maintainable and the challenge to the order directing issuance of declaration forms failed. Case-Laws VAT and Sales Tax Wed, 28 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158571