Movement of goods, from one State to another terminates, where good have been delivered : SC

Commercial Taxes Officer Vs Bombay Machinery Store (Supreme Court of India) Movement of goods, from one State to another terminates, where good have been delivered : SC Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practise In the case of Arjan Dass Gupta (supra) principle akin to constructive delivery was expounded and we have quoted the relevant passage from that decision earlier in this judgment. In our opinion, however, such construction would not be proper to interpret the provisions of Section 3...