https://www.taxtmi.com/caselaws?id=432636 Movement of goods from Tamil Nadu to Karnataka was treated as an inter-State sale rather than a genuine branch transfer where the factual matrix showed direct movement pursuant to a sale-linked arrangement. The Tribunal had misappreciated the evidence, so its order in favour of the assessee was found unsustainable. On penalty, the earlier appellate authority had correctly set aside the levy and remitted the matter because the penalty had been initiated under the wrong provision and required reconsideration under the proper statutory provision after examining the facts and objections. The Revenue's challenge failed, and the penalty issue remained open for fresh decision in accordance with law. en-us Thu, 29 Dec 2022 00:00:00 +0530 Wed, 11 Jan 2023 08:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432636 Movement of goods from Tamil Nadu to Karnataka was treated as an inter-State sale rather than a genuine branch transfer where the factual matrix showed direct movement pursuant to a sale-linked arrangement. The Tribunal had misappreciated the evidence, so its order in favour of the assessee was found unsustainable. On penalty, the earlier appellate authority had correctly set aside the levy and remitted the matter because the penalty had been initiated under the wrong provision and required reconsideration under the proper statutory provision after examining the facts and objections. The Revenue's challenge failed, and the penalty issue remained open for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432636