https://www.taxtmi.com/caselaws?id=166432 Documentary evidence showing direct dispatch of goods to purchasers outside Karnataka, including freight letters and inspection records, established that the claimed branch transfer was only a camouflage for inter-State sales. On that factual finding, the turnover was liable to Central sales tax. The authorities also found that the return and form F declarations were incorrect because the transactions were deliberately portrayed as stock transfers to suppress the true nature of the sales. That concealment justified penalty under the Karnataka Sales Tax Act read with the Central Sales Tax Act. en-us Thu, 03 Feb 2011 00:00:00 +0530 Thu, 25 Sep 2014 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166432 Documentary evidence showing direct dispatch of goods to purchasers outside Karnataka, including freight letters and inspection records, established that the claimed branch transfer was only a camouflage for inter-State sales. On that factual finding, the turnover was liable to Central sales tax. The authorities also found that the return and form F declarations were incorrect because the transactions were deliberately portrayed as stock transfers to suppress the true nature of the sales. That concealment justified penalty under the Karnataka Sales Tax Act read with the Central Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166432