https://www.taxtmi.com/caselaws?id=161196 Goods sent to a Delhi depot were treated as stock transfer, not inter-State sales, because the dealer had an established depot and similar dispatches in the preceding year had been accepted on the same footing; the disputed turnover was therefore excluded from inter-State sales. The Tribunal's finding that export of goods was not established was treated as a factual determination, and no revisional interference was warranted on that issue. Revision succeeded only to the extent of the stock transfer turnover, while the rejection of the export claim remained undisturbed. en-us Tue, 15 Apr 1997 00:00:00 +0530 Thu, 09 Jan 2014 16:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161196 Goods sent to a Delhi depot were treated as stock transfer, not inter-State sales, because the dealer had an established depot and similar dispatches in the preceding year had been accepted on the same footing; the disputed turnover was therefore excluded from inter-State sales. The Tribunal's finding that export of goods was not established was treated as a factual determination, and no revisional interference was warranted on that issue. Revision succeeded only to the extent of the stock transfer turnover, while the rejection of the export claim remained undisturbed. Case-Laws VAT and Sales Tax Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161196