https://www.taxtmi.com/caselaws?id=154778 Goods moved from a head office to a genuine Delhi branch for local sale were treated as branch transfers, not inter-State sales liable to Central sales tax. The Tribunal found that the branch received the goods, entered them in stock, handled and sold them locally, and accounted for the sale proceeds at Delhi. The Court held that no contract of sale was shown to have occasioned the movement of goods, and that the Tribunal's evidence-based factual findings were not shown to be perverse or unsupported. In revisional jurisdiction, those findings could not be disturbed, so the Revenue's challenge failed. en-us Wed, 30 Jul 1986 00:00:00 +0530 Tue, 27 Aug 2013 14:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154778 Goods moved from a head office to a genuine Delhi branch for local sale were treated as branch transfers, not inter-State sales liable to Central sales tax. The Tribunal found that the branch received the goods, entered them in stock, handled and sold them locally, and accounted for the sale proceeds at Delhi. The Court held that no contract of sale was shown to have occasioned the movement of goods, and that the Tribunal's evidence-based factual findings were not shown to be perverse or unsupported. In revisional jurisdiction, those findings could not be disturbed, so the Revenue's challenge failed. Case-Laws VAT and Sales Tax Wed, 30 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154778