https://www.taxtmi.com/caselaws?id=161040 Goods moved from outside the State under a contract with the outside supplier constituted an inter-State sale under the Central Sales Tax Act, and the subsequent transfer of documents of title during transit to the lessee fell within section 3(b) as a transit sale. The question whether exemption under section 6(2) was available had to be examined under the Central Sales Tax Act itself, not under the Orissa Sales Tax Act. Production of form XXXII did not change the character of the transaction or confer power to assess it as an intra-State sale. The assessment of the disputed turnover under section 12(4) of the Orissa Sales Tax Act was therefore without jurisdiction. en-us Wed, 26 Sep 2001 00:00:00 +0530 Mon, 30 Dec 2013 15:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161040 Goods moved from outside the State under a contract with the outside supplier constituted an inter-State sale under the Central Sales Tax Act, and the subsequent transfer of documents of title during transit to the lessee fell within section 3(b) as a transit sale. The question whether exemption under section 6(2) was available had to be examined under the Central Sales Tax Act itself, not under the Orissa Sales Tax Act. Production of form XXXII did not change the character of the transaction or confer power to assess it as an intra-State sale. The assessment of the disputed turnover under section 12(4) of the Orissa Sales Tax Act was therefore without jurisdiction. Case-Laws VAT and Sales Tax Wed, 26 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161040