https://www.taxtmi.com/caselaws?id=102297 SC held that transfers from the registered office to out-of-state branch were an incident of contracts with buyers, the branch acting as a conduit so the goods' movement began at the registered office; accordingly the transactions qualified as inter-State sales under the Central Sales Tax Act and the Commercial Tax Officer's view was upheld. The company was allowed time to collect and file C-forms before assessment; the assessment for 1979-80 was remanded to permit filing of C-forms. The company may apply to the assessing authority to delete corresponding State Act inclusions within two months, to be entertained despite limitation. en-us Tue, 10 Sep 1985 00:00:00 +0530 Thu, 30 Oct 2025 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102297 SC held that transfers from the registered office to out-of-state branch were an incident of contracts with buyers, the branch acting as a conduit so the goods' movement began at the registered office; accordingly the transactions qualified as inter-State sales under the Central Sales Tax Act and the Commercial Tax Officer's view was upheld. The company was allowed time to collect and file C-forms before assessment; the assessment for 1979-80 was remanded to permit filing of C-forms. The company may apply to the assessing authority to delete corresponding State Act inclusions within two months, to be entertained despite limitation. Case-Laws VAT / Sales Tax Tue, 10 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102297