https://www.taxtmi.com/caselaws?id=389657 The High Court allowed the writ petition filed by the Assessee, setting aside the orders of all three authorities. It held that the Stock/Branch Transfers were not interstate sales under the Central Sales Tax Act due to insufficient documentary evidence. The Court emphasized the need for concrete proof of movement of goods and arrival at other states, dismissing assumptions of pre-existing contracts for inter-state sales. The judgment favored the Assessee, overturning the decision of the Sales Tax Appellate Tribunal and emphasizing the importance of substantiating transactions with relevant documents. en-us Mon, 09 Dec 2019 00:00:00 +0530 Sat, 14 Dec 2019 10:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389657 The High Court allowed the writ petition filed by the Assessee, setting aside the orders of all three authorities. It held that the Stock/Branch Transfers were not interstate sales under the Central Sales Tax Act due to insufficient documentary evidence. The Court emphasized the need for concrete proof of movement of goods and arrival at other states, dismissing assumptions of pre-existing contracts for inter-state sales. The judgment favored the Assessee, overturning the decision of the Sales Tax Appellate Tribunal and emphasizing the importance of substantiating transactions with relevant documents. Case-Laws VAT and Sales Tax Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389657