https://www.taxtmi.com/caselaws?id=274313 In determining whether goods sent to branch offices are stock transfers or inter-State sales, the last fact-finding authority must examine each disputed dispatch independently on the relevant record. Broad or general findings are insufficient where the character of each transaction depends on its own facts, including whether movement of goods was occasioned by a contract of sale. The Tribunal's disposal of the second appeal by general observations, without independent scrutiny of the individual dispatches, was held unsustainable. The order was set aside and the matter was remitted for fresh adjudication in accordance with law. en-us Tue, 08 Apr 2003 00:00:00 +0530 Tue, 07 Aug 2018 12:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274313 In determining whether goods sent to branch offices are stock transfers or inter-State sales, the last fact-finding authority must examine each disputed dispatch independently on the relevant record. Broad or general findings are insufficient where the character of each transaction depends on its own facts, including whether movement of goods was occasioned by a contract of sale. The Tribunal's disposal of the second appeal by general observations, without independent scrutiny of the individual dispatches, was held unsustainable. The order was set aside and the matter was remitted for fresh adjudication in accordance with law. Case-Laws VAT and Sales Tax Tue, 08 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274313