https://www.taxtmi.com/caselaws?id=159765 Central sales tax liability in a State requires an inter-State movement of goods attributable to a sale from that State. Where the goods never entered Rajasthan, they could not be treated as moving from Rajasthan to another State, so no taxable inter-State sale arose in Rajasthan under the Central Sales Tax Act, 1956. The assessee's earlier description of the transaction as a subsequent sale under section 6(2) did not change the legal character of the transaction on the admitted facts, and the turnover was held not taxable in Rajasthan. en-us Mon, 16 Nov 1998 00:00:00 +0530 Sat, 30 Nov 2013 17:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159765 Central sales tax liability in a State requires an inter-State movement of goods attributable to a sale from that State. Where the goods never entered Rajasthan, they could not be treated as moving from Rajasthan to another State, so no taxable inter-State sale arose in Rajasthan under the Central Sales Tax Act, 1956. The assessee's earlier description of the transaction as a subsequent sale under section 6(2) did not change the legal character of the transaction on the admitted facts, and the turnover was held not taxable in Rajasthan. Case-Laws VAT and Sales Tax Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159765