https://www.taxtmi.com/caselaws?id=163770 Branch movements were treated as inter-State sales where the surrounding evidence, including endorsements, branch requisitions and confirmed arrangements, showed a prior contract and direct nexus between movement of goods and delivery to buyers in other States. The authority therefore sustained tax only on the proved inter-State turnover and required recomputation for the balance, which could not be mechanically classified as inter-State sales. Penalty was set aside because the entire turnover had been disclosed in the returns and documents, a wrong claim of stock transfer did not amount to wilful non-disclosure, and the ingredients of the applicable penalty provision were not satisfied. en-us Thu, 29 Jan 2009 00:00:00 +0530 Tue, 02 Apr 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163770 Branch movements were treated as inter-State sales where the surrounding evidence, including endorsements, branch requisitions and confirmed arrangements, showed a prior contract and direct nexus between movement of goods and delivery to buyers in other States. The authority therefore sustained tax only on the proved inter-State turnover and required recomputation for the balance, which could not be mechanically classified as inter-State sales. Penalty was set aside because the entire turnover had been disclosed in the returns and documents, a wrong claim of stock transfer did not amount to wilful non-disclosure, and the ingredients of the applicable penalty provision were not satisfied. Case-Laws VAT and Sales Tax Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163770