https://www.taxtmi.com/caselaws?id=161877 A transfer of line card testers was treated as a sale because the commercial arrangement showed agreement for transfer of property in goods for consideration, actual dispatch and receipt of the goods, non-return within the stipulated period, and the assessee's own demand for price and damages. The transaction was therefore exigible to tax under the Haryana General Sales Tax Act. The challenge to the revisional notice and order failed because the notice sufficiently indicated the proposed revision and the alleged error, the statutory requirements were met on the facts, and the objection was waived when not raised before the revisional authority or Tribunal. en-us Thu, 13 Jan 2005 00:00:00 +0530 Mon, 10 Feb 2014 14:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161877 A transfer of line card testers was treated as a sale because the commercial arrangement showed agreement for transfer of property in goods for consideration, actual dispatch and receipt of the goods, non-return within the stipulated period, and the assessee's own demand for price and damages. The transaction was therefore exigible to tax under the Haryana General Sales Tax Act. The challenge to the revisional notice and order failed because the notice sufficiently indicated the proposed revision and the alleged error, the statutory requirements were met on the facts, and the objection was waived when not raised before the revisional authority or Tribunal. Case-Laws VAT and Sales Tax Thu, 13 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161877