https://www.taxtmi.com/caselaws?id=165008 Mere branch transfer of finished goods by a manufacturer does not constitute a sale under the Karnataka Sales Tax Act, 1957. The statutory scheme linked reimbursement of purchase tax under section 5A to industrial inputs used in manufacturing goods inside the State for sale, and the goods had to be transferred by way of sale in the course of trade for consideration. Where the finished goods were only consigned or moved to branch offices and not sold to another purchaser, the essential ingredients of sale under section 2(1)(t) were not satisfied. On that basis, reimbursement under section 5A was unavailable. en-us Fri, 04 Jun 2010 00:00:00 +0530 Mon, 06 Oct 2014 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165008 Mere branch transfer of finished goods by a manufacturer does not constitute a sale under the Karnataka Sales Tax Act, 1957. The statutory scheme linked reimbursement of purchase tax under section 5A to industrial inputs used in manufacturing goods inside the State for sale, and the goods had to be transferred by way of sale in the course of trade for consideration. Where the finished goods were only consigned or moved to branch offices and not sold to another purchaser, the essential ingredients of sale under section 2(1)(t) were not satisfied. On that basis, reimbursement under section 5A was unavailable. Case-Laws VAT and Sales Tax Fri, 04 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165008