https://www.taxtmi.com/caselaws?id=154078 Movement of standard goods from the Madras office to the Hyderabad branch was treated as a branch transfer, not an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, because the goods were sent as branch stock for local disposal and there was no direct contract linking the movement to a pre-existing sale with the head office. The branch received the goods and supplied them locally against branch orders, while the marking of the goods in the name of the Andhra Pradesh Government was insufficient by itself to establish that the movement was occasioned by a contract of sale. en-us Mon, 23 Jan 1984 00:00:00 +0530 Tue, 06 Aug 2013 16:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154078 Movement of standard goods from the Madras office to the Hyderabad branch was treated as a branch transfer, not an inter-State sale under section 3(a) of the Central Sales Tax Act, 1956, because the goods were sent as branch stock for local disposal and there was no direct contract linking the movement to a pre-existing sale with the head office. The branch received the goods and supplied them locally against branch orders, while the marking of the goods in the name of the Andhra Pradesh Government was insufficient by itself to establish that the movement was occasioned by a contract of sale. Case-Laws VAT and Sales Tax Mon, 23 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154078