https://www.taxtmi.com/caselaws?id=163059 Inter-State sale is attracted only where movement of goods from one State to another results from the contract of sale; the transaction must be tested against the contractual terms, surrounding circumstances, and documentary record. On the stated facts, the turnover could not be conclusively treated as an inter-State sale without fuller scrutiny of whether it was instead a branch or stock transfer, so the assessment was required to be reconsidered on remand. Penalty could not be finally sustained either, because it depended on a proper determination of the underlying tax character and on examination of the procedural objections, including notice and waiver, alongside the merits. en-us Mon, 10 Mar 2008 00:00:00 +0530 Thu, 11 Dec 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163059 Inter-State sale is attracted only where movement of goods from one State to another results from the contract of sale; the transaction must be tested against the contractual terms, surrounding circumstances, and documentary record. On the stated facts, the turnover could not be conclusively treated as an inter-State sale without fuller scrutiny of whether it was instead a branch or stock transfer, so the assessment was required to be reconsidered on remand. Penalty could not be finally sustained either, because it depended on a proper determination of the underlying tax character and on examination of the procedural objections, including notice and waiver, alongside the merits. Case-Laws VAT and Sales Tax Mon, 10 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163059