S.3, CST Act, 1956--Insertion of explanation 3 by Central Finance Act, 2016

Inter-State movement of goods from one State to another
To overcome the confusion  of taxing inter-State sale by State authorities, an explanation 3 to section 3, CST Act, 1956 was has been inserted by Central Finance Act, 2016, in line with high court judgment dated 7.9.2012 in the case of Reliance Industries Limited  and others v. State of U.P.