https://www.taxtmi.com/caselaws?id=211951 Whether dispatches from the assessee's factory to its own out-of-State godowns/branch offices constituted inter-State sales under s. 3(a) CST Act or mere branch/stock transfers was determined by examining whether the movement of goods was pursuant to, or a necessary incident of, a contract of sale. The SC held that correspondence styled as "allocations/forecasts" was, on facts, composite indents specifying model, quantity and delivery destinations, forming firm orders under a five-year sales arrangement; branch offices functioned only as conduits. The assessing authority's document-based finding, affirmed by the State Tax Tribunal, was not perverse. The transactions were held to be inter-State sales exigible to CST, and the appeal was dismissed. en-us Fri, 04 Mar 2011 00:00:00 +0530 Mon, 22 Dec 2025 15:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211951 Whether dispatches from the assessee's factory to its own out-of-State godowns/branch offices constituted inter-State sales under s. 3(a) CST Act or mere branch/stock transfers was determined by examining whether the movement of goods was pursuant to, or a necessary incident of, a contract of sale. The SC held that correspondence styled as "allocations/forecasts" was, on facts, composite indents specifying model, quantity and delivery destinations, forming firm orders under a five-year sales arrangement; branch offices functioned only as conduits. The assessing authority's document-based finding, affirmed by the State Tax Tribunal, was not perverse. The transactions were held to be inter-State sales exigible to CST, and the appeal was dismissed. Case-Laws VAT / Sales Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211951