https://www.taxtmi.com/caselaws?id=105955 Purchase tax under section 9 of the Haryana General Sales Tax Act, 1973 was not leviable where goods bought by a branch office in Haryana were moved to the head office and then exported pursuant to foreign orders. The Court treated the inter-office movement as occasioned by the export arrangement and not as a separate taxable movement between branch and head office. It held that the authorities had wrongly disconnected the Haryana-to-Calcutta transfer from the export transaction and had misapplied the export-sale principle without considering the factual setting. The movement was therefore in the course of export out of India and outside tax. en-us Wed, 08 Feb 2006 00:00:00 +0530 Mon, 26 Aug 2013 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105955 Purchase tax under section 9 of the Haryana General Sales Tax Act, 1973 was not leviable where goods bought by a branch office in Haryana were moved to the head office and then exported pursuant to foreign orders. The Court treated the inter-office movement as occasioned by the export arrangement and not as a separate taxable movement between branch and head office. It held that the authorities had wrongly disconnected the Haryana-to-Calcutta transfer from the export transaction and had misapplied the export-sale principle without considering the factual setting. The movement was therefore in the course of export out of India and outside tax. Case-Laws VAT and Sales Tax Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105955