https://www.taxtmi.com/caselaws?id=165106 Regular despatch of goods to a branch for stocking and later sale, where the movement is not occasioned by any contract of sale and there is no privity with the ultimate buyer, constitutes a stock transfer and not an inter-State sale. On the facts, ossein sent from the factory to the Cochin branch was held as branch stock and later sold from there to the exporter, so the Tribunal correctly treated the movement as a branch transfer. The High Court found the earlier decision on materially similar facts applicable and sustained the relief granted to the assessee. en-us Thu, 05 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165106 Regular despatch of goods to a branch for stocking and later sale, where the movement is not occasioned by any contract of sale and there is no privity with the ultimate buyer, constitutes a stock transfer and not an inter-State sale. On the facts, ossein sent from the factory to the Cochin branch was held as branch stock and later sold from there to the exporter, so the Tribunal correctly treated the movement as a branch transfer. The High Court found the earlier decision on materially similar facts applicable and sustained the relief granted to the assessee. Case-Laws VAT and Sales Tax Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165106