https://www.taxtmi.com/caselaws?id=392717 Form F declarations and supporting transport records substantiated the assessee's branch transfer claim, and the department failed to produce concrete material to treat the movements as inter-State sales under Section 3(a) of the Central Sales Tax Act, 1956. Reassessment could not be sustained where it rested on the same material already examined and amounted to a mere change of opinion. The Tribunal's reliance on the administrative circular regarding the mandatory nature of Rule 4(3-A) in the relevant context was accepted, and the reassessment and revision orders were held unsustainable. The Tribunal's finding that the transactions were branch transfers, not taxable inter-State sales, was upheld. en-us Fri, 14 Feb 2020 00:00:00 +0530 Thu, 27 Feb 2020 07:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392717 Form F declarations and supporting transport records substantiated the assessee's branch transfer claim, and the department failed to produce concrete material to treat the movements as inter-State sales under Section 3(a) of the Central Sales Tax Act, 1956. Reassessment could not be sustained where it rested on the same material already examined and amounted to a mere change of opinion. The Tribunal's reliance on the administrative circular regarding the mandatory nature of Rule 4(3-A) in the relevant context was accepted, and the reassessment and revision orders were held unsustainable. The Tribunal's finding that the transactions were branch transfers, not taxable inter-State sales, was upheld. Case-Laws VAT and Sales Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392717