https://www.taxtmi.com/caselaws?id=150291 The court quashed the assessing officer's revised assessments for the years 1963-64, 1964-65, and 1965-66, determining that transactions classified as stock transfers were not inter-State sales. It was held that despatches to depots in other States were stock transfers, except in cases where goods were despatched outside the State on orders from the buyer. The court directed the assessing authority to differentiate and assess transactions accordingly, without awarding costs. en-us Thu, 03 Feb 1972 00:00:00 +0530 Sat, 11 May 2013 12:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150291 The court quashed the assessing officer's revised assessments for the years 1963-64, 1964-65, and 1965-66, determining that transactions classified as stock transfers were not inter-State sales. It was held that despatches to depots in other States were stock transfers, except in cases where goods were despatched outside the State on orders from the buyer. The court directed the assessing authority to differentiate and assess transactions accordingly, without awarding costs. Case-Laws VAT and Sales Tax Thu, 03 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150291