https://www.taxtmi.com/caselaws?id=159754 Provisional sales tax demands under Rule 18(4) of the Tamil Nadu General Sales Tax Rules were examined in relation to sales claimed as inter-State transactions. The text explains that Government Order No. 423 dated 31.12.1993 prescribed a 40-day period from arrival of goods for transactions from 1.4.1993, but did not bar the dealer from proving that sales beyond that period were effected by transfer of documents of title during movement and therefore fell within section 6(2) read with section 3(b) of the Central Sales Tax Act, 1956. Assessing authorities were required to re-examine the matter and give the dealer an opportunity to establish the inter-State character before enforcing provisional demands or continuing proceedings. en-us Tue, 05 Apr 1994 00:00:00 +0530 Sat, 30 Nov 2013 16:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159754 Provisional sales tax demands under Rule 18(4) of the Tamil Nadu General Sales Tax Rules were examined in relation to sales claimed as inter-State transactions. The text explains that Government Order No. 423 dated 31.12.1993 prescribed a 40-day period from arrival of goods for transactions from 1.4.1993, but did not bar the dealer from proving that sales beyond that period were effected by transfer of documents of title during movement and therefore fell within section 6(2) read with section 3(b) of the Central Sales Tax Act, 1956. Assessing authorities were required to re-examine the matter and give the dealer an opportunity to establish the inter-State character before enforcing provisional demands or continuing proceedings. Case-Laws VAT and Sales Tax Tue, 05 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159754