https://www.taxtmi.com/caselaws?id=165373 Goods moved from Tamil Nadu through Kerala for onward dispatch to Karnataka were held to be local sales in Kerala because the sales occurred after the goods had come to rest in Kerala and were not occasioned by, or connected with, the earlier movement. Section 3(a) of the Central Sales Tax Act did not apply, and section 3(b) also failed because there was no sale by endorsement of title to goods. The Central sales tax paid in Karnataka was held unsustainable on these facts. The tax and penalty demand under the Kerala General Sales Tax Act was maintained, subject to revocation of penalty if the tax with interest was paid within the stipulated period. en-us Wed, 24 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165373 Goods moved from Tamil Nadu through Kerala for onward dispatch to Karnataka were held to be local sales in Kerala because the sales occurred after the goods had come to rest in Kerala and were not occasioned by, or connected with, the earlier movement. Section 3(a) of the Central Sales Tax Act did not apply, and section 3(b) also failed because there was no sale by endorsement of title to goods. The Central sales tax paid in Karnataka was held unsustainable on these facts. The tax and penalty demand under the Kerala General Sales Tax Act was maintained, subject to revocation of penalty if the tax with interest was paid within the stipulated period. Case-Laws VAT and Sales Tax Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165373