https://www.taxtmi.com/caselaws?id=163145 The appellate authority concluded that the movements of washing machines and refrigerators from Chennai to Pondicherry were not inter-State sales but stock transfers. The assessing officer failed to establish that the goods moved due to pre-existing contracts of sale, leading to the appeal being allowed. The impugned order was set aside, and assessments and demands related to the disputed turnover were invalidated. en-us Thu, 11 Oct 2007 00:00:00 +0530 Tue, 02 Apr 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163145 The appellate authority concluded that the movements of washing machines and refrigerators from Chennai to Pondicherry were not inter-State sales but stock transfers. The assessing officer failed to establish that the goods moved due to pre-existing contracts of sale, leading to the appeal being allowed. The impugned order was set aside, and assessments and demands related to the disputed turnover were invalidated. Case-Laws VAT and Sales Tax Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163145