Clarifying Branch Transfers vs. Inter-State Sales Under CST: Timing Alone Doesn't Prove Pre-Contracted Sales.

Clarifying Branch Transfers vs. Inter-State Sales Under CST: Timing Alone Doesn't Prove Pre-Contracted Sales. https://www.taxtmi.com/highlights?id=51415 Central sales tax / CST - Branch transfer or inter-state sales - pre-concluded contract of sale - Merely because the sales made by the Agent are immediately on the succeeding day or dates or in the near future, it does not entitle the Revenue to draw any presumption of link between movement of goods to the sale conducted by the Agent in the Kerala as Branch of the Assessee Principal. en-us Sat, 25 Jan 2020 10:16:17 +0530 Sat, 25 Jan 2020 10:16:17 +0530 TaxTMI RSS Generator Clarifying Branch Transfers vs. Inter-State Sales Under CST: Timing Alone Doesn't Prove Pre-Contracted Sales. https://www.taxtmi.com/highlights?id=51415 Central sales tax / CST - Branch transfer or inter-state sales - pre-concluded contract of sale - Merely because the sales made by the Agent are immediately on the succeeding day or dates or in the near future, it does not entitle the Revenue to draw any presumption of link between movement of goods to the sale conducted by the Agent in the Kerala as Branch of the Assessee Principal. Highlights VAT and Sales Tax Sat, 25 Jan 2020 10:16:17 +0530 https://www.taxtmi.com/highlights?id=51415