https://www.taxtmi.com/caselaws?id=156541 A transfer of goods from a head office to its branches does not amount to a sale or an inter-State sale because it lacks the essential elements of a sale between two competent persons for consideration. The issuance of C forms by the branches did not change the character of the transaction. On that footing, the amended section 5-A of the Rajasthan Sales Tax Act, 1954 operated retrospectively, so the assessee's purchases became liable to purchase tax. The Board of Revenue's order was set aside and the matter remitted to the assessing authority for fresh determination of liability under section 5-A. en-us Mon, 16 Mar 1992 00:00:00 +0530 Sat, 21 Sep 2013 15:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156541 A transfer of goods from a head office to its branches does not amount to a sale or an inter-State sale because it lacks the essential elements of a sale between two competent persons for consideration. The issuance of C forms by the branches did not change the character of the transaction. On that footing, the amended section 5-A of the Rajasthan Sales Tax Act, 1954 operated retrospectively, so the assessee's purchases became liable to purchase tax. The Board of Revenue's order was set aside and the matter remitted to the assessing authority for fresh determination of liability under section 5-A. Case-Laws VAT and Sales Tax Mon, 16 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156541