https://www.taxtmi.com/caselaws?id=149744 Cotton purchased at Bhatinda and transferred through the Bombay branch for export was not a taxable intra-State sale under the Punjab General Sales Tax Act. The transfer from the Punjab branch to Bombay was treated as a branch movement, not a sale within Punjab, and the relevant transaction was found to be in the course of export. On that basis, the amount was excluded from taxable turnover, and the assessment was unsustainable. en-us Wed, 26 Nov 1969 00:00:00 +0530 Thu, 02 May 2013 18:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149744 Cotton purchased at Bhatinda and transferred through the Bombay branch for export was not a taxable intra-State sale under the Punjab General Sales Tax Act. The transfer from the Punjab branch to Bombay was treated as a branch movement, not a sale within Punjab, and the relevant transaction was found to be in the course of export. On that basis, the amount was excluded from taxable turnover, and the assessment was unsustainable. Case-Laws VAT and Sales Tax Wed, 26 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149744