https://www.taxtmi.com/caselaws?id=751286 Movement of goods from a manufacturing unit to branches is an inter-State sale under the Central Sales Tax Act when the transfer is occasioned by customer orders and pre-existing specifications, rather than a genuine stock transfer. Section 6A places the burden on the dealer to prove branch transfer, and a Form F declaration is effective only after that burden is discharged. On the recorded facts, customers approached branch offices, specifications were finalised, and dispatch instructions were sent to the factory, so the movement was treated as arising from sale contracts and not branch transfer. en-us Mon, 08 Apr 2024 00:00:00 +0530 Fri, 12 Apr 2024 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751286 Movement of goods from a manufacturing unit to branches is an inter-State sale under the Central Sales Tax Act when the transfer is occasioned by customer orders and pre-existing specifications, rather than a genuine stock transfer. Section 6A places the burden on the dealer to prove branch transfer, and a Form F declaration is effective only after that burden is discharged. On the recorded facts, customers approached branch offices, specifications were finalised, and dispatch instructions were sent to the factory, so the movement was treated as arising from sale contracts and not branch transfer. Case-Laws VAT and Sales Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751286