https://www.taxtmi.com/caselaws?id=127352 Goods despatched from one branch to another were not taxable sales where the account books and invoices showed only inter-branch transfers and no completed sale was proved. The assessing authority, having called for the accounts, was required to evaluate the evidence produced and could not sustain the assessment by merely accepting the return without examination. Mere inclusion of sales tax entries in invoices did not by itself establish a taxable sale. The inter-branch despatches were therefore not liable to tax, and rebate was allowable on the amount covered by those transfers. en-us Mon, 25 Oct 1954 00:00:00 +0530 Thu, 07 Mar 2013 17:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127352 Goods despatched from one branch to another were not taxable sales where the account books and invoices showed only inter-branch transfers and no completed sale was proved. The assessing authority, having called for the accounts, was required to evaluate the evidence produced and could not sustain the assessment by merely accepting the return without examination. Mere inclusion of sales tax entries in invoices did not by itself establish a taxable sale. The inter-branch despatches were therefore not liable to tax, and rebate was allowable on the amount covered by those transfers. Case-Laws VAT and Sales Tax Mon, 25 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127352