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<h1>High Court affirms Tribunal ruling on branch transfers not constituting inter-State sales</h1> The High Court of Allahabad upheld the Tribunal's decision in a revision under the U.P. Sales Tax Act, determining that transactions disclosed as branch ... - The High Court of Allahabad dismissed the revision under the U.P. Sales Tax Act, where the question was whether transactions worth Rs. 2,25,000 disclosed by the assessee as branch transfers were inter-State sales. The Tribunal held that the transactions were branch transfers and not inter-State sales based on lack of evidence of prior agreement to sell. The Court upheld the Tribunal's decision, stating that no error was committed. The revision was dismissed with no costs.