https://www.taxtmi.com/caselaws?id=271206 Purchase tax under Section 4(4)(iii) of the A.P. VAT Act does not apply where taxable goods bought from unregistered dealers are moved between branches of the same company and ultimately exported, because a branch transfer is not a sale between separate legal persons and export transactions are protected by Article 286(1)(b) and Section 5(1) of the CST Act. Input tax credit under Section 13 and Rule 20(8) likewise depends on whether the branch transfer forms part of an export transaction, so any restriction on credit must be tested against the export character of the goods. Where that factual link is unresolved, the assessment requires fresh examination by the authority. en-us Thu, 10 Dec 2015 00:00:00 +0530 Thu, 23 Jun 2016 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271206 Purchase tax under Section 4(4)(iii) of the A.P. VAT Act does not apply where taxable goods bought from unregistered dealers are moved between branches of the same company and ultimately exported, because a branch transfer is not a sale between separate legal persons and export transactions are protected by Article 286(1)(b) and Section 5(1) of the CST Act. Input tax credit under Section 13 and Rule 20(8) likewise depends on whether the branch transfer forms part of an export transaction, so any restriction on credit must be tested against the export character of the goods. Where that factual link is unresolved, the assessment requires fresh examination by the authority. Case-Laws VAT and Sales Tax Thu, 10 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271206