https://www.taxtmi.com/caselaws?id=154656 Branch transfers are not treated as inter-State sales unless the goods move pursuant to a prior agreement to sell with an out-of-State purchaser. The Tribunal found no material showing any such prior agreement between the factory and the purchaser, and that factual conclusion was not shown to be erroneous. On that basis, mere movement of goods outside the State was insufficient to characterise the transactions as inter-State sales, and the revisional court declined to disturb the finding. The transactions were accordingly treated as branch transfers rather than inter-State sales. en-us Tue, 05 Aug 1986 00:00:00 +0530 Mon, 26 Aug 2013 11:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154656 Branch transfers are not treated as inter-State sales unless the goods move pursuant to a prior agreement to sell with an out-of-State purchaser. The Tribunal found no material showing any such prior agreement between the factory and the purchaser, and that factual conclusion was not shown to be erroneous. On that basis, mere movement of goods outside the State was insufficient to characterise the transactions as inter-State sales, and the revisional court declined to disturb the finding. The transactions were accordingly treated as branch transfers rather than inter-State sales. Case-Laws VAT and Sales Tax Tue, 05 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154656