https://www.taxtmi.com/caselaws?id=433050 The dominant issue was whether despatch of goods under a time-bound supply scheme constituted branch transfers or inter-State sales under s. 3(a) CST Act. The HC held that the AO must examine transactions year-wise and case-by-case, and a finding for one year is not an automatic precedent for subsequent years. On merits, the assessee discharged the initial burden to establish branch transfers, while the Department failed to prove that the movement of goods was occasioned by a concluded contract of sale or had a direct nexus with identified customers so as to constitute inter-State sales. The Tribunal's order, and the appellate and assessment orders, were set aside and the issue was decided for the assessee. en-us Wed, 18 Jan 2023 00:00:00 +0530 Thu, 08 Jan 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433050 The dominant issue was whether despatch of goods under a time-bound supply scheme constituted branch transfers or inter-State sales under s. 3(a) CST Act. The HC held that the AO must examine transactions year-wise and case-by-case, and a finding for one year is not an automatic precedent for subsequent years. On merits, the assessee discharged the initial burden to establish branch transfers, while the Department failed to prove that the movement of goods was occasioned by a concluded contract of sale or had a direct nexus with identified customers so as to constitute inter-State sales. The Tribunal's order, and the appellate and assessment orders, were set aside and the issue was decided for the assessee. Case-Laws VAT / Sales Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433050