https://www.taxtmi.com/caselaws?id=379397 The appeals were dismissed, upholding the reassessment orders. The Tribunal confirmed that the transactions were inter-State sales, not stock transfers, based on detailed inquiry and substantial evidence. The Assessing Officer's findings were supported by documents showing goods moved directly to buyers in Tamil Nadu. The appellant's arguments on jurisdiction and Section 6-A of the CST Act were rejected. The transportation method and immediate sales indicated pre-determined inter-State sales, aligning with legal precedent. en-us Thu, 25 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 14:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379397 The appeals were dismissed, upholding the reassessment orders. The Tribunal confirmed that the transactions were inter-State sales, not stock transfers, based on detailed inquiry and substantial evidence. The Assessing Officer's findings were supported by documents showing goods moved directly to buyers in Tamil Nadu. The appellant's arguments on jurisdiction and Section 6-A of the CST Act were rejected. The transportation method and immediate sales indicated pre-determined inter-State sales, aligning with legal precedent. Case-Laws VAT and Sales Tax Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379397