https://www.taxtmi.com/caselaws?id=764200 Goods handed over to a carrier but not yet completely delivered to the consignee remain goods in transit for purposes of Section 22A of the Rajasthan Sales Tax Act, 1954. The record showed that the consignments had been entrusted to the transporter, delivery to the intended purchasers was incomplete at interception, and the consignee had not accepted the goods. On that factual basis, the court upheld the authorities' treatment of the movement as falling within Section 22A and sustained the seizure and penalty proceedings. The civil revision was dismissed and the tax authority orders were left undisturbed. en-us Fri, 03 Jan 2025 00:00:00 +0530 Mon, 06 Jan 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764200 Goods handed over to a carrier but not yet completely delivered to the consignee remain goods in transit for purposes of Section 22A of the Rajasthan Sales Tax Act, 1954. The record showed that the consignments had been entrusted to the transporter, delivery to the intended purchasers was incomplete at interception, and the consignee had not accepted the goods. On that factual basis, the court upheld the authorities' treatment of the movement as falling within Section 22A and sustained the seizure and penalty proceedings. The civil revision was dismissed and the tax authority orders were left undisturbed. Case-Laws VAT / Sales Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764200