Section 6(2) CST Act: Movement of Goods Ends with Carrier Delivery, No Constructive Delivery Recognized.

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....Time limitation for delivery of goods in case of inter-state sale - benefit of Section 6(2) of CST Act, 1956 - A legal fiction is created in first explanation to that Section. That fiction is that the movement of goods, from one State to another shall terminate, where the good have been delivered to a carrier for transmission, at the time of when delivery is taken from such carrier. There is no concept of constructive delivery either express or implied in the said provision - SC....