https://www.taxtmi.com/caselaws?id=391326 Goods moved from branches and depots outside the State were held to be branch transfers, not inter-State sales under the Central Sales Tax Act, because the Tribunal's findings showed stock transfer invoices, no link to specific buyers, local disposal at depots, and proper Form-F records. Those findings were treated as factual and supported by evidence, so no substantial question of law arose for interference. Penalty was also not sustained as a separate challenge, since the Tribunal had already restricted it to the balance turnover upheld after deleting the major taxable portion. The Revenue's writ petitions therefore failed. en-us Tue, 07 Jan 2020 00:00:00 +0530 Sat, 25 Jan 2020 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391326 Goods moved from branches and depots outside the State were held to be branch transfers, not inter-State sales under the Central Sales Tax Act, because the Tribunal's findings showed stock transfer invoices, no link to specific buyers, local disposal at depots, and proper Form-F records. Those findings were treated as factual and supported by evidence, so no substantial question of law arose for interference. Penalty was also not sustained as a separate challenge, since the Tribunal had already restricted it to the balance turnover upheld after deleting the major taxable portion. The Revenue's writ petitions therefore failed. Case-Laws VAT and Sales Tax Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391326