https://www.taxtmi.com/caselaws?id=160790 Movement of goods from the Trichy unit to the Chittoor branch was treated as an inter-State sale, not a genuine branch transfer, because the Chittoor branch functioned only as an intermediary before onward sale to Balaji Mill Stores. Identical goods, quantity and price, the short interval between receipt and resale, and the absence of dealings with any other purchaser at Chittoor supported the inference that the movement was made pursuant to Balaji Mill Stores' orders. The incorrect factual assumption about separate partnership entities did not displace that conclusion, and the turnover was therefore rightly taxed as inter-State sales. en-us Thu, 11 Jul 2002 00:00:00 +0530 Tue, 24 Dec 2013 16:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160790 Movement of goods from the Trichy unit to the Chittoor branch was treated as an inter-State sale, not a genuine branch transfer, because the Chittoor branch functioned only as an intermediary before onward sale to Balaji Mill Stores. Identical goods, quantity and price, the short interval between receipt and resale, and the absence of dealings with any other purchaser at Chittoor supported the inference that the movement was made pursuant to Balaji Mill Stores' orders. The incorrect factual assumption about separate partnership entities did not displace that conclusion, and the turnover was therefore rightly taxed as inter-State sales. Case-Laws VAT and Sales Tax Thu, 11 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160790