https://www.taxtmi.com/caselaws?id=417652 Movement of goods from Karnataka to Maharashtra was examined under Section 5(1) of the Central Sales Tax Act to determine whether it formed part of a sale in the course of export or was a stock transfer under Section 6A. The governing test is whether the sale occasions export and whether there is an inextricable, unseverable link between the contract of sale and the actual export; absence of F Forms or routing through a branch is not decisive. The High Court found the existing record insufficiently analysed on this link, set aside the impugned order, and remanded the matter to the Tribunal for fresh consideration of the statutory character of the movement. en-us Wed, 12 Jan 2022 00:00:00 +0530 Mon, 27 Jun 2022 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417652 Movement of goods from Karnataka to Maharashtra was examined under Section 5(1) of the Central Sales Tax Act to determine whether it formed part of a sale in the course of export or was a stock transfer under Section 6A. The governing test is whether the sale occasions export and whether there is an inextricable, unseverable link between the contract of sale and the actual export; absence of F Forms or routing through a branch is not decisive. The High Court found the existing record insufficiently analysed on this link, set aside the impugned order, and remanded the matter to the Tribunal for fresh consideration of the statutory character of the movement. Case-Laws VAT and Sales Tax Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417652