6 (2) transtion

Dear All,

 

Is 6(2) transaction are allowed in cases of dispatch thru courier or by air.

 

 

Replies (1)

Supreme Court in State of Bombay vs. United Motors 1953

No restriction can be put on the modes of transport. Thus mode of transport is not material, the movement of goods may be by aircraft, railways, motor transport, post, ships and handcarts.

 

What matters is that there should be inter-state sale.

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