https://www.taxtmi.com/caselaws?id=167815 Movement of complete tin containers between units constitutes an inter-State sale rather than a stock transfer of semi-finished goods where the containers have fitted tops and bottoms and require no further manufacture by the assessee. The concurrent factual finding that the goods were finished products was not displaced by the contention that each transaction required separate examination. Central sales tax consequently applied to the inter-unit transfers, and the Tribunal's order imposing the tax was sustained. en-us Tue, 13 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167815 Movement of complete tin containers between units constitutes an inter-State sale rather than a stock transfer of semi-finished goods where the containers have fitted tops and bottoms and require no further manufacture by the assessee. The concurrent factual finding that the goods were finished products was not displaced by the contention that each transaction required separate examination. Central sales tax consequently applied to the inter-unit transfers, and the Tribunal's order imposing the tax was sustained. Case-Laws VAT and Sales Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167815