Report No. 61
2.2. Consignment transfers.-
It has been state1 that difficulties exist in relations to the taxation of 'consignment transfers',- i.e., transfer of goods by one branch of a commercial agency or institution to another branch outside the State. Central Sales Tax, it is stated, cannot be levied on such transfers, because there is no inter-State 'sale', even though there is inter-State movement.
1. Notes in the Ministry of Finance.