https://www.taxtmi.com/highlights?id=67618 Disallowance of branch transfer - Interstate sale - CST - Mere location of the dealer in Bangalore, Karnataka and appellants at Bangalore, ipso facto, would not justify a conclusion that there was a stock transfer first and thereafter a sale to the said dealer. Even then, a first sale would have taken place from a depot to the dealer in Karnataka, thereafter, a second sale from the dealer to its customer. - HC en-us Wed, 11 Jan 2023 08:42:03 +0530 Wed, 11 Jan 2023 08:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67618 Disallowance of branch transfer - Interstate sale - CST - Mere location of the dealer in Bangalore, Karnataka and appellants at Bangalore, ipso facto, would not justify a conclusion that there was a stock transfer first and thereafter a sale to the said dealer. Even then, a first sale would have taken place from a depot to the dealer in Karnataka, thereafter, a second sale from the dealer to its customer. - HC Highlights VAT and Sales Tax Wed, 11 Jan 2023 08:42:03 +0530 https://www.taxtmi.com/highlights?id=67618