https://www.taxtmi.com/caselaws?id=153413 The High Court of Madras dismissed the tax revision case, upholding the Tribunal's decision that the transactions in question, amounting to a turnover of Rs. 1,62,294.30 during the assessment year 1976-77, were branch transfers and not inter-State sales. The Court agreed with the Tribunal's finding that the lack of a direct link between the assessee in Madras and the buyers in Andhra Pradesh precluded categorizing the transactions as inter-State sales. The markings on the consignments indicating the purchaser's name were deemed insufficient to establish inter-State transactions, and the Court differentiated the case from a previous Supreme Court judgment where a direct contract of sale existed. en-us Fri, 04 Mar 1983 00:00:00 +0530 Tue, 23 Jul 2013 14:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153413 The High Court of Madras dismissed the tax revision case, upholding the Tribunal's decision that the transactions in question, amounting to a turnover of Rs. 1,62,294.30 during the assessment year 1976-77, were branch transfers and not inter-State sales. The Court agreed with the Tribunal's finding that the lack of a direct link between the assessee in Madras and the buyers in Andhra Pradesh precluded categorizing the transactions as inter-State sales. The markings on the consignments indicating the purchaser's name were deemed insufficient to establish inter-State transactions, and the Court differentiated the case from a previous Supreme Court judgment where a direct contract of sale existed. Case-Laws VAT and Sales Tax Fri, 04 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153413