https://www.taxtmi.com/caselaws?id=391676 Movement of goods from an assessee's branch or stock to another Union Territory is not treated as an inter-State sale merely because the agent resold the goods soon after receipt. The Court held that prompt resale, advance payment, or absence of certain expenses does not by itself prove a pre-existing contract of sale or displace documentary evidence of branch or consignment transfer. Where the assessee produces Form F and other supporting records showing transfer of goods, the transaction remains a non-taxable branch transfer unless contrary evidence establishes an inter-State sale. The remand direction on verification of Form F was left undisturbed, and the Tribunal's contrary view was set aside. en-us Wed, 08 Jan 2020 00:00:00 +0530 Tue, 04 Feb 2020 08:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391676 Movement of goods from an assessee's branch or stock to another Union Territory is not treated as an inter-State sale merely because the agent resold the goods soon after receipt. The Court held that prompt resale, advance payment, or absence of certain expenses does not by itself prove a pre-existing contract of sale or displace documentary evidence of branch or consignment transfer. Where the assessee produces Form F and other supporting records showing transfer of goods, the transaction remains a non-taxable branch transfer unless contrary evidence establishes an inter-State sale. The remand direction on verification of Form F was left undisturbed, and the Tribunal's contrary view was set aside. Case-Laws VAT and Sales Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391676