https://www.taxtmi.com/caselaws?id=163295 Goods moved from Tamil Nadu to a head office and branch offices in other States were treated as inter-State sales where seized correspondence showed prior orders, earmarking for named customers, and delivery instructions, even though the goods routed through internal offices as a conduit. The inter-State character depended on a nexus between movement and antecedent sale orders under the Central Sales Tax Act. Penalty under the Tamil Nadu General Sales Tax Act was held inapplicable because the assessment was not a best-judgment assessment arising from an incomplete or incorrect return. The disputed turnover was curtailed to the extent not supported by the material, and consequential tax adjustment and refund verification were directed. en-us Wed, 13 Feb 2008 00:00:00 +0530 Fri, 25 Oct 2019 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163295 Goods moved from Tamil Nadu to a head office and branch offices in other States were treated as inter-State sales where seized correspondence showed prior orders, earmarking for named customers, and delivery instructions, even though the goods routed through internal offices as a conduit. The inter-State character depended on a nexus between movement and antecedent sale orders under the Central Sales Tax Act. Penalty under the Tamil Nadu General Sales Tax Act was held inapplicable because the assessment was not a best-judgment assessment arising from an incomplete or incorrect return. The disputed turnover was curtailed to the extent not supported by the material, and consequential tax adjustment and refund verification were directed. Case-Laws VAT and Sales Tax Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163295