Apex Court's judgment in A&G Metals case had emerged a debate on the issue that whether a sale in course of Inter state trade and commerce against a sales contract made prior to the movement of goods can get the exemption of section 6(2) of the C.S.T. Act?
Para no. 11 of the said judgment speaks that "The dividing line between sales or purchases under Section 3(a) and those falling under Section 3(b) is that in the former case the movement is under the contract whereas in the latter case the contract comes into existence only after the commencement and before termination of the inter-State movement of the goods.
I invite your valuable comments on this issue. O.P. Agarwalla
21 August 2009
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