https://www.taxtmi.com/caselaws?id=394862 Section 3 of the Central Sales Tax Act deems inter-State movement to continue until delivery is taken from the carrier, and that statutory scheme does not permit authorities to impose a separate time limit for collection of goods. Section 6(2) exemption for subsequent sales during movement cannot be curtailed by treating retention beyond an administratively fixed period as constructive delivery. Section 51 of the Sale of Goods Act did not aid the revenue because there was no material showing the carrier held the goods on the buyer's behalf. The Court reaffirmed that, in taxing statutes, no extra words may be read in to enlarge the charge or narrow the exemption, so the revenue's appeal failed. en-us Mon, 27 Apr 2020 00:00:00 +0530 Fri, 30 Oct 2020 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394862 Section 3 of the Central Sales Tax Act deems inter-State movement to continue until delivery is taken from the carrier, and that statutory scheme does not permit authorities to impose a separate time limit for collection of goods. Section 6(2) exemption for subsequent sales during movement cannot be curtailed by treating retention beyond an administratively fixed period as constructive delivery. Section 51 of the Sale of Goods Act did not aid the revenue because there was no material showing the carrier held the goods on the buyer's behalf. The Court reaffirmed that, in taxing statutes, no extra words may be read in to enlarge the charge or narrow the exemption, so the revenue's appeal failed. Case-Laws VAT and Sales Tax Mon, 27 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394862