https://www.taxtmi.com/caselaws?id=164196 Despatches were treated as a stock transfer under section 6A of the Central Sales Tax Act, 1956 because the assessee produced covering letters, Form XX, sale patti, despatch statements and running account details showing branch movement of goods, while the Revenue did not establish a contract of sale. The Court held that the revisional authority could not upset the appellate finding of stock transfer by relying on statements and materials not forming the basis of the original assessment or appellate determination. The writ petition was allowed and the revisional order was set aside. en-us Thu, 25 Feb 2010 00:00:00 +0530 Sat, 19 Apr 2014 13:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164196 Despatches were treated as a stock transfer under section 6A of the Central Sales Tax Act, 1956 because the assessee produced covering letters, Form XX, sale patti, despatch statements and running account details showing branch movement of goods, while the Revenue did not establish a contract of sale. The Court held that the revisional authority could not upset the appellate finding of stock transfer by relying on statements and materials not forming the basis of the original assessment or appellate determination. The writ petition was allowed and the revisional order was set aside. Case-Laws VAT and Sales Tax Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164196