https://www.taxtmi.com/caselaws?id=162146 The High Court of PUNJAB AND HARYANA determined that the dispatch of goods by a dealer under a contract, tailored to meet specific dealer requirements, constituted inter-State sales rather than branch transfers. The Court emphasized the importance of goods being manufactured to suit particular dealers, with specific markings indicating the intended recipients. Relying on legal precedents, the Court concluded that the goods in question were not suitable for sale to other customers, affirming the Tribunal's decision in favor of the department and answering the reference against the dealer. en-us Tue, 05 Oct 2004 00:00:00 +0530 Wed, 19 Feb 2014 17:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162146 The High Court of PUNJAB AND HARYANA determined that the dispatch of goods by a dealer under a contract, tailored to meet specific dealer requirements, constituted inter-State sales rather than branch transfers. The Court emphasized the importance of goods being manufactured to suit particular dealers, with specific markings indicating the intended recipients. Relying on legal precedents, the Court concluded that the goods in question were not suitable for sale to other customers, affirming the Tribunal's decision in favor of the department and answering the reference against the dealer. Case-Laws VAT and Sales Tax Tue, 05 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162146