https://www.taxtmi.com/caselaws?id=161206 Goods moved from Tamil Nadu to identifiable buyers in Kerala pursuant to specific orders were held to be inter-State sales under section 3(a) of the Central Sales Tax Act, 1956, because the movement was occasioned by the contracts of sale; routing delivery through the Palghat branch did not convert the transactions into stock transfers, as the branch and head office were only offices of the same company. The Tribunal's contrary view was unsustainable. On penalty, the claim of exemption on a stock-transfer theory failed on the facts found, so the reduction of penalty to fifty per cent under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959 read with section 9(2-A) of the Central Sales Tax Act, 1956 was set aside. en-us Fri, 12 Dec 1997 00:00:00 +0530 Thu, 09 Jan 2014 17:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161206 Goods moved from Tamil Nadu to identifiable buyers in Kerala pursuant to specific orders were held to be inter-State sales under section 3(a) of the Central Sales Tax Act, 1956, because the movement was occasioned by the contracts of sale; routing delivery through the Palghat branch did not convert the transactions into stock transfers, as the branch and head office were only offices of the same company. The Tribunal's contrary view was unsustainable. On penalty, the claim of exemption on a stock-transfer theory failed on the facts found, so the reduction of penalty to fifty per cent under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959 read with section 9(2-A) of the Central Sales Tax Act, 1956 was set aside. Case-Laws VAT and Sales Tax Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161206