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Citedby 109 docs - [View All]
Guljag Industries Limited vs State Of Rajasthan And Anr. on 30 August, 2002
Tata Iron And Steel Co., ... vs S. R. Sarkar And Others on 29 August, 1960
Larsen And Toubro Limited vs The Joint Commercial Tax Officer, ... on 3 February, 1972
The State Of Tamil Nadu vs Bombay Metal Depot on 19 April, 1977
Shri Hariharan Paper Trader And ... vs Deputy Commercial Tax Officer-Ii ... on 5 April, 1994

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[Section 3] [Complete Act]
Central Government Act
Section 3(b) in The Central Sales Tax Act, 1956
(b) is effected by a transfer of documents of title to the goods during their movement from one State to another.
1. Subs. by Act 28 of 1969, s. 2, for" and determined in the prescribed manner" (retrospectively).
Explanation 1.-- Where goods are delivered to a carrier or other bailee for transmission, the movement of the goods shall, for the purposes of clause (b), be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Explanation 2.-- Where the movement of goods commences and terminates in the same State it shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods pass through the territory of any other State.