https://www.taxtmi.com/caselaws?id=425819 The High Court allowed the revision in favor of the assessee against the revenue authorities. The Court emphasized the necessity of a visible contract of sale to establish an inter-State sale under the Central Sales Tax Act. Despite the presence of the Franchise Agreement and the movement of goods from Bareilly to Delhi, the Court found the lack of a clear contract of sale causing the goods' transfer. The burden of proving such a contract rested with the revenue authorities, which remained unfulfilled. Consequently, the rejection of the claim of stock transfer was overturned in favor of the assessee. en-us Tue, 26 Jul 2022 00:00:00 +0530 Tue, 02 Aug 2022 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425819 The High Court allowed the revision in favor of the assessee against the revenue authorities. The Court emphasized the necessity of a visible contract of sale to establish an inter-State sale under the Central Sales Tax Act. Despite the presence of the Franchise Agreement and the movement of goods from Bareilly to Delhi, the Court found the lack of a clear contract of sale causing the goods' transfer. The burden of proving such a contract rested with the revenue authorities, which remained unfulfilled. Consequently, the rejection of the claim of stock transfer was overturned in favor of the assessee. Case-Laws VAT and Sales Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425819