https://www.taxtmi.com/caselaws?id=391681 The High Court determined that the turnover in question constituted Stock Transfer/Branch Transfer, not inter-State Sales, in a case where the Assessee's Petition was allowed. The Court emphasized the lack of evidence linking orders from other States to goods movement and concluded that the burden of proof under the Central Sales Tax Act was met by the Assessee. In a similar case, the Court held that the timing of sales alone did not establish inter-State sales, requiring proof of goods movement under a pre-existing contract. The Writ Petition was allowed, overturning lower authorities' decisions. en-us Tue, 21 Jan 2020 00:00:00 +0530 Sat, 13 Mar 2021 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391681 The High Court determined that the turnover in question constituted Stock Transfer/Branch Transfer, not inter-State Sales, in a case where the Assessee's Petition was allowed. The Court emphasized the lack of evidence linking orders from other States to goods movement and concluded that the burden of proof under the Central Sales Tax Act was met by the Assessee. In a similar case, the Court held that the timing of sales alone did not establish inter-State sales, requiring proof of goods movement under a pre-existing contract. The Writ Petition was allowed, overturning lower authorities' decisions. Case-Laws VAT and Sales Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391681