https://www.taxtmi.com/caselaws?id=155573 Goods moved from the factory to the head office and then quickly to buyers in other States were held to be inter-State sales, because the surrounding circumstances showed the movement was occasioned by pre-existing contracts of sale rather than mere stock transfers. The absence of any meaningful intervening stock, the matching quantities transferred and despatched, and the immediate onward movement supported that conclusion, making the transactions exigible to tax. Separate sales in Delhi could not receive the concessional rate without production of the prescribed C forms, so the higher rate applied in the absence of proof that the purchasers were registered dealers. en-us Tue, 22 Aug 1989 00:00:00 +0530 Thu, 05 Sep 2013 15:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155573 Goods moved from the factory to the head office and then quickly to buyers in other States were held to be inter-State sales, because the surrounding circumstances showed the movement was occasioned by pre-existing contracts of sale rather than mere stock transfers. The absence of any meaningful intervening stock, the matching quantities transferred and despatched, and the immediate onward movement supported that conclusion, making the transactions exigible to tax. Separate sales in Delhi could not receive the concessional rate without production of the prescribed C forms, so the higher rate applied in the absence of proof that the purchasers were registered dealers. Case-Laws VAT and Sales Tax Tue, 22 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155573