https://www.taxtmi.com/caselaws?id=160105 Inter-State sale tax liability under the Central Sales Tax Act depended on when the sale was completed for taxation purposes. The goods were sent through bank, and the buyer retired the documents only on 10 April 1985, when property in the goods passed and delivery was obtained. By that date the buyer was already a registered dealer entitled to purchase against C forms, so the transaction was not a sale to an unregistered dealer. Section 8(2) was therefore inapplicable, the revision was rejected, and the assessee succeeded. en-us Tue, 01 Feb 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160105 Inter-State sale tax liability under the Central Sales Tax Act depended on when the sale was completed for taxation purposes. The goods were sent through bank, and the buyer retired the documents only on 10 April 1985, when property in the goods passed and delivery was obtained. By that date the buyer was already a registered dealer entitled to purchase against C forms, so the transaction was not a sale to an unregistered dealer. Section 8(2) was therefore inapplicable, the revision was rejected, and the assessee succeeded. Case-Laws VAT and Sales Tax Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160105