https://www.taxtmi.com/caselaws?id=391325 The High Court upheld the Tribunal's decision, ruling that branch transfers of goods from Tamil Nadu to Kerala were not taxable under the Central Sales Tax Act. The Court emphasized the lack of evidence proving a pre-existing contract for inter-state sales, rejecting the Revenue's argument for tax liability based on presumptions. The Court highlighted that the mere timing of sales by the agent did not establish a pre-concluded contract, ultimately dismissing the Revenue's petition. en-us Thu, 19 Dec 2019 00:00:00 +0530 Sat, 25 Jan 2020 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391325 The High Court upheld the Tribunal's decision, ruling that branch transfers of goods from Tamil Nadu to Kerala were not taxable under the Central Sales Tax Act. The Court emphasized the lack of evidence proving a pre-existing contract for inter-state sales, rejecting the Revenue's argument for tax liability based on presumptions. The Court highlighted that the mere timing of sales by the agent did not establish a pre-concluded contract, ultimately dismissing the Revenue's petition. Case-Laws VAT and Sales Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391325