No timeframe to be imposed for goods taken from carrier for being delivered to carrier for inter-state sale: SC

GST: As a condition of giving benefit of Section 6(2) of Central Sales Tax Act, 1956, tax authorities cannot impose a limit or timeframe within which delivery of respective goods has to be taken from a carrier when goods are delivered to a carrier for transmission in course of inter-state sale. Thus, circulars providing that retention of goods by transporter beyond time stipulated i.e., 30 days would imply that constructive delivery of goods has been made by transporter to consignee were invalid

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