https://www.taxtmi.com/highlights?id=67817 Time bound supply scheme - branch transfers - interstate sales - While the Assessee has discharged its initial burden of showing that the transaction was only a branch transfer, the Department has been unable to discharge its burden of showing that in fact the transaction was not merely a branch transfer but was a movement of goods by way of interstate sale occasioned by a concluded contract - the questions framed are answered in favour of the Assessee - HC en-us Fri, 20 Jan 2023 09:14:24 +0530 Fri, 20 Jan 2023 09:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67817 Time bound supply scheme - branch transfers - interstate sales - While the Assessee has discharged its initial burden of showing that the transaction was only a branch transfer, the Department has been unable to discharge its burden of showing that in fact the transaction was not merely a branch transfer but was a movement of goods by way of interstate sale occasioned by a concluded contract - the questions framed are answered in favour of the Assessee - HC Highlights VAT and Sales Tax Fri, 20 Jan 2023 09:14:24 +0530 https://www.taxtmi.com/highlights?id=67817