https://www.taxtmi.com/caselaws?id=162857 A subsequent sale qualifies for exemption under section 6(2) of the Central Sales Tax Act, 1956 only when it is effected by transfer of documents of title while the goods are still in movement from one State to another. Section 3(b) is confined to sales made during transit, and Explanation 1 only fixes the start and end of movement without enlarging that requirement. Where the goods had already reached the destination and no transfer during transit was shown, the sale was not treated as an inter-State sale in transit and remained taxable. en-us Fri, 10 Mar 2006 00:00:00 +0530 Tue, 18 Mar 2014 10:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162857 A subsequent sale qualifies for exemption under section 6(2) of the Central Sales Tax Act, 1956 only when it is effected by transfer of documents of title while the goods are still in movement from one State to another. Section 3(b) is confined to sales made during transit, and Explanation 1 only fixes the start and end of movement without enlarging that requirement. Where the goods had already reached the destination and no transfer during transit was shown, the sale was not treated as an inter-State sale in transit and remained taxable. Case-Laws VAT and Sales Tax Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162857