https://www.taxtmi.com/caselaws?id=244582 Movement of goods from an assessee's Uttar Pradesh unit to a Delhi depot, made under an arrangement requiring maintenance of buffer stock, was not an inter-State sale absent proof that the transfer was occasioned by a sale. Form F was treated as material evidence, and in the absence of any defect in that form or reliable contrary evidence, the movement could not be taxed as an inter-State sale merely because sales tax forms were used or tax had been paid under protest. The prior decision on a similar depot arrangement was followed, and the transfer was held to be a stock transfer not liable to such tax. en-us Thu, 09 Jan 2014 00:00:00 +0530 Sat, 01 Mar 2014 11:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244582 Movement of goods from an assessee's Uttar Pradesh unit to a Delhi depot, made under an arrangement requiring maintenance of buffer stock, was not an inter-State sale absent proof that the transfer was occasioned by a sale. Form F was treated as material evidence, and in the absence of any defect in that form or reliable contrary evidence, the movement could not be taxed as an inter-State sale merely because sales tax forms were used or tax had been paid under protest. The prior decision on a similar depot arrangement was followed, and the transfer was held to be a stock transfer not liable to such tax. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244582