Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.
    Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
    Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
    Registered valuer organisation eligibility tightened with capital, object and bye-law requirements under amended valuation rules.
    Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
    Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.
    Customs area de-notification follows CFS shift to a new site and cessation of operations at the old premises
    FEMA reporting moved to CIMS portal for AD Category-I banks, including NIL uploads and new return codes.
    FPI government securities framework eased with withdrawal of limits, revised investment caps, and wider Fully Accessible Route coverage
    IBBI prescribes mandatory forms for voluntary liquidation claims, deposits, compliance reporting, withdrawals, and termination intimation.
    Liquidation process forms updated for consent, claims, reporting, security-interest decisions, compliance and account withdrawals.
    PPIRP form formats notified for consent, creditor lists, declarations, resolution plans, compliance certificates, and termination applications.
    CIRP forms standardised for claims, consents, withdrawal, EoI, and resolution plan compliance under IBBI regulations.
    Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the t...
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      VAT / Sales Tax

      Movement of goods from Maharashtra to Buffer Depots and...

      Stock transfer, not inter-State sale, depends on prior contract of sale and depot-level appropriation of goods.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      VAT / Sales TaxMay 23, 2026Case LawsAT
      Movement of goods from Maharashtra to Buffer Depots and Satellite Depots in other States was treated as stock transfer, not an inter-State sale, because the Agreement and MOU did not create a binding prior contract fixing quantity, specification or determinative price at dispatch. The concluded sales arose only at depot level on receipt and acceptance of purchase orders, and the goods moved as mixed inventory replenishment under stock transfer documents. Form F declarations for 2008-09 could not be rejected for omitting lorry receipt numbers and vehicle details where the lorry receipts themselves proved dispatch; those omissions were only minor procedural defects.

      Topics

      ActsIncome Tax