https://www.taxtmi.com/caselaws?id=374501 Movement of goods is treated as an inter-State sale where the recorded purchase order shows predetermined quantity, delivery terms, destination and specifications, and Form F declarations by themselves do not establish branch transfer. However, turnover cannot be disallowed in bulk on the basis of a single purchase order when the balance transactions are not separately examined. For later assessment years, the authority must analyse each transaction independently and cannot sustain an assessment by relying on reasons drawn from another period or a different buyer. The document therefore stresses transaction-wise scrutiny under the Central Sales Tax framework and limits blanket rejection of stock transfer claims. en-us Thu, 17 Jan 2019 00:00:00 +0530 Mon, 04 Feb 2019 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374501 Movement of goods is treated as an inter-State sale where the recorded purchase order shows predetermined quantity, delivery terms, destination and specifications, and Form F declarations by themselves do not establish branch transfer. However, turnover cannot be disallowed in bulk on the basis of a single purchase order when the balance transactions are not separately examined. For later assessment years, the authority must analyse each transaction independently and cannot sustain an assessment by relying on reasons drawn from another period or a different buyer. The document therefore stresses transaction-wise scrutiny under the Central Sales Tax framework and limits blanket rejection of stock transfer claims. Case-Laws VAT and Sales Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374501