https://www.taxtmi.com/caselaws?id=160969 The High Court upheld the Karnataka Appellate Tribunal's decision to treat the transactions as branch transfers rather than inter-State sales. The Tribunal's findings were supported by evidence such as stock registers, lack of direct contracts for specific sales, and compliance with statutory requirements. The Court dismissed the sales tax revision petition, affirming the Tribunal's reasoning and conclusion that the transactions were not camouflaged as branch transfers. The Tribunal's decision was deemed legally sustainable based on the evidence presented and consistent with legal principles. en-us Wed, 05 Jan 2000 00:00:00 +0530 Fri, 27 Dec 2013 16:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160969 The High Court upheld the Karnataka Appellate Tribunal's decision to treat the transactions as branch transfers rather than inter-State sales. The Tribunal's findings were supported by evidence such as stock registers, lack of direct contracts for specific sales, and compliance with statutory requirements. The Court dismissed the sales tax revision petition, affirming the Tribunal's reasoning and conclusion that the transactions were not camouflaged as branch transfers. The Tribunal's decision was deemed legally sustainable based on the evidence presented and consistent with legal principles. Case-Laws VAT and Sales Tax Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160969