https://www.taxtmi.com/caselaws?id=245897 Section 53(12) of the Karnataka Value Added Tax Act was held inapplicable to a genuine inter-State branch transfer supported by invoice, lorry receipt and declaration. The court noted that the goods were moving from Bangalore to a branch in Chennai, and that the absence of a delivery note alone did not justify detention or penalty where the transport material showed bona fide movement outside the State. Because the statutory provision applies to movement within the State, the detention and penalty could not be sustained and the revisional order restoring them was set aside. en-us Fri, 10 Aug 2012 00:00:00 +0530 Fri, 11 Apr 2014 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245897 Section 53(12) of the Karnataka Value Added Tax Act was held inapplicable to a genuine inter-State branch transfer supported by invoice, lorry receipt and declaration. The court noted that the goods were moving from Bangalore to a branch in Chennai, and that the absence of a delivery note alone did not justify detention or penalty where the transport material showed bona fide movement outside the State. Because the statutory provision applies to movement within the State, the detention and penalty could not be sustained and the revisional order restoring them was set aside. Case-Laws VAT and Sales Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245897