https://www.taxtmi.com/caselaws?id=159148 Goods moved from a dealer's head office to out-of-State branches were treated as stock transfers, because the evidence showed despatches in the ordinary course and not movements pursuant to contracts of sale; on that footing, they were not inter-State sales. The Tribunal's appreciation of the material disclosed no legal infirmity warranting interference. The Tribunal was also entitled to require an affidavit explaining the modus operandi of the transactions, as no rule or prohibition was shown against seeking clarificatory affidavit evidence. The reference accordingly upheld the Tribunal's view on both issues in favour of the assessee. en-us Tue, 10 Jan 1995 00:00:00 +0530 Sat, 16 Nov 2013 14:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159148 Goods moved from a dealer's head office to out-of-State branches were treated as stock transfers, because the evidence showed despatches in the ordinary course and not movements pursuant to contracts of sale; on that footing, they were not inter-State sales. The Tribunal's appreciation of the material disclosed no legal infirmity warranting interference. The Tribunal was also entitled to require an affidavit explaining the modus operandi of the transactions, as no rule or prohibition was shown against seeking clarificatory affidavit evidence. The reference accordingly upheld the Tribunal's view on both issues in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159148