https://www.taxtmi.com/caselaws?id=430010 Open purchase orders that do not specify quantity do not, by themselves, create a concluded contract of sale. The later specific purchase orders fixed the quantity and delivery obligations and were the operative contract. Applying the distinction between a completed sale and a mere agreement to sell, the movement of goods from Karnataka to depots under Form-F was only for stocking and not occasioned by a concluded inter-State sale. Title and ownership remained with the assessee until supply under the later orders, so the transaction was a stock transfer and did not fall within Section 3(a) of the Central Sales Tax Act, 1956. en-us Fri, 14 Oct 2022 00:00:00 +0530 Thu, 10 Nov 2022 09:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430010 Open purchase orders that do not specify quantity do not, by themselves, create a concluded contract of sale. The later specific purchase orders fixed the quantity and delivery obligations and were the operative contract. Applying the distinction between a completed sale and a mere agreement to sell, the movement of goods from Karnataka to depots under Form-F was only for stocking and not occasioned by a concluded inter-State sale. Title and ownership remained with the assessee until supply under the later orders, so the transaction was a stock transfer and did not fall within Section 3(a) of the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430010