https://www.taxtmi.com/article/detailed?id=5621 A dealer must prove inter-state movement to a branch or agent was a transfer and not a sale by furnishing the prescribed declaration and evidence of dispatch; absent timely prescribed proof, the movement is deemed a sale for all purposes and the assessing authority may, after inquiry, treat the transaction accordingly. en-us Tue, 20 May 2014 08:19:18 +0530 Tue, 20 May 2014 08:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5621 A dealer must prove inter-state movement to a branch or agent was a transfer and not a sale by furnishing the prescribed declaration and evidence of dispatch; absent timely prescribed proof, the movement is deemed a sale for all purposes and the assessing authority may, after inquiry, treat the transaction accordingly. Articles Value Added Tax - VAT and CST Tue, 20 May 2014 08:19:18 +0530 https://www.taxtmi.com/article/detailed?id=5621