https://www.taxtmi.com/article/detailed?id=5522 The tribunal found that consignments dispatched in the assessee's name were unloaded at destination, taken into the assessee's stock at depot agents, and sold locally; therefore the statutory ingredients of inter state sale were not factually established. Deliveries at transporters' premises and acknowledgement by depot agents terminated inter state movement, rendering subsequent disposals local sales. The High Court treated the issues as factual, declined to disturb the tribunal's findings, and dismissed departmental revision. en-us Thu, 13 Mar 2014 06:13:42 +0530 Thu, 13 Mar 2014 06:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5522 The tribunal found that consignments dispatched in the assessee's name were unloaded at destination, taken into the assessee's stock at depot agents, and sold locally; therefore the statutory ingredients of inter state sale were not factually established. Deliveries at transporters' premises and acknowledgement by depot agents terminated inter state movement, rendering subsequent disposals local sales. The High Court treated the issues as factual, declined to disturb the tribunal's findings, and dismissed departmental revision. Articles Value Added Tax - VAT and CST Thu, 13 Mar 2014 06:13:42 +0530 https://www.taxtmi.com/article/detailed?id=5522