https://www.taxtmi.com/caselaws?id=163507 Sales of cement were treated as intra-State purchases within Uttar Pradesh rather than inter-State sales in transit under section 3(b) of the Central Sales Tax Act, 1956. The Tribunal accepted evidence that the selling dealers raised bills, charged and deposited tax, and delivered the goods at a railway station in Uttar Pradesh against their own form XXXI. The Revenue failed to prove endorsement of the railway receipts in favour of the assessee during movement or any transfer of documents of title in transit. On those findings of fact, the turnover was correctly treated as non-taxable in the assessee's hands under the U.P. Sales Tax Act, 1948. en-us Fri, 30 Jan 2004 00:00:00 +0530 Thu, 03 Apr 2014 16:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163507 Sales of cement were treated as intra-State purchases within Uttar Pradesh rather than inter-State sales in transit under section 3(b) of the Central Sales Tax Act, 1956. The Tribunal accepted evidence that the selling dealers raised bills, charged and deposited tax, and delivered the goods at a railway station in Uttar Pradesh against their own form XXXI. The Revenue failed to prove endorsement of the railway receipts in favour of the assessee during movement or any transfer of documents of title in transit. On those findings of fact, the turnover was correctly treated as non-taxable in the assessee's hands under the U.P. Sales Tax Act, 1948. Case-Laws VAT and Sales Tax Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163507