https://www.taxtmi.com/caselaws?id=287687 Administrative circulars cannot override the statutory conditions for exemption on subsequent inter-State sales, and a fixed 10-day or 30-day transit limit could not be used to treat retained goods as constructively delivered. The court held that such directions intruded into the assessing authority's quasi-judicial function and were ultra vires. It further held that constructive delivery could not be imported to defeat exemption where movement under the statutory scheme continued and the required declarations and certificates were furnished; mere invoices, entries, challans, or passage of time did not end transit. en-us Fri, 14 Sep 2007 00:00:00 +0530 Tue, 28 Apr 2020 12:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287687 Administrative circulars cannot override the statutory conditions for exemption on subsequent inter-State sales, and a fixed 10-day or 30-day transit limit could not be used to treat retained goods as constructively delivered. The court held that such directions intruded into the assessing authority's quasi-judicial function and were ultra vires. It further held that constructive delivery could not be imported to defeat exemption where movement under the statutory scheme continued and the required declarations and certificates were furnished; mere invoices, entries, challans, or passage of time did not end transit. Case-Laws VAT and Sales Tax Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287687