Bill of Lading is only one of the ways to transfer title of Goods and not the only way

Toyota Kirloskar Motor Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)

Brief facts of the case are, assessee imported automobiles and made ‘High Sea Sales’ of 12 vehicles. It has claimed exemption under Section 5(2) of the Central Sales Tax Act, 1956 (‘CST Act’ for short) for the years 2009-10 and 2010-11. Before the Assessing Authority, the assessee produced various documents. The exemption was denied by the Assessing Officer on the premise that Bill of Lading was not endorsed by the assessee. The First Appellate Authorit

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