https://www.taxtmi.com/caselaws?id=153711 Mere despatch of manufactured goods by a dealer to its own branches outside the State, while ownership, title, possession and control remain with the dealer, does not amount to "disposal" otherwise than by way of sale under section 9(1)(a)(ii) of the Haryana General Sales Tax Act, 1973. The phrase "disposes of" was read in its ordinary and legal sense as requiring transfer, alienation, or abandonment of control, and mere movement of goods was held insufficient. A notification taxing such self-despatch therefore travelled beyond the parent provision, conflicted with section 9, and was ultra vires. Assessment orders based on that notification could not be sustained. en-us Sat, 04 Dec 1982 00:00:00 +0530 Sat, 27 Jul 2013 13:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153711 Mere despatch of manufactured goods by a dealer to its own branches outside the State, while ownership, title, possession and control remain with the dealer, does not amount to "disposal" otherwise than by way of sale under section 9(1)(a)(ii) of the Haryana General Sales Tax Act, 1973. The phrase "disposes of" was read in its ordinary and legal sense as requiring transfer, alienation, or abandonment of control, and mere movement of goods was held insufficient. A notification taxing such self-despatch therefore travelled beyond the parent provision, conflicted with section 9, and was ultra vires. Assessment orders based on that notification could not be sustained. Case-Laws VAT and Sales Tax Sat, 04 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153711