https://www.taxtmi.com/caselaws?id=159721 Goods moved from Hyderabad to branches and then delivered to a buyer were treated as inter-State sales because the movement was linked to pre-existing orders and contractual stipulations for identified quantities and varieties. The agreement, correspondence and allocation letters showed that the goods were manufactured and dispatched pursuant to specific requirements, while the branches merely facilitated delivery. The Court applied the settled test that a transaction is an inter-State sale when movement of goods from one State to another is occasioned by the contract of sale, and distinguished cases involving only forecasts or no firm orders. The disputed turnover was therefore taxable as inter-State sales, not branch transfers. en-us Fri, 21 Jun 2002 00:00:00 +0530 Sat, 30 Nov 2013 11:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159721 Goods moved from Hyderabad to branches and then delivered to a buyer were treated as inter-State sales because the movement was linked to pre-existing orders and contractual stipulations for identified quantities and varieties. The agreement, correspondence and allocation letters showed that the goods were manufactured and dispatched pursuant to specific requirements, while the branches merely facilitated delivery. The Court applied the settled test that a transaction is an inter-State sale when movement of goods from one State to another is occasioned by the contract of sale, and distinguished cases involving only forecasts or no firm orders. The disputed turnover was therefore taxable as inter-State sales, not branch transfers. Case-Laws VAT and Sales Tax Fri, 21 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159721