https://www.taxtmi.com/caselaws?id=751632 Goods dispatched against specific customer orders through branch offices were treated as inter-State sales because the movement was occasioned by the contract of sale, not as a mere stock transfer under section 6A of the Central Sales Tax Act, 1956. The branches acted only as conduits between the manufacturer and customers, and invoices were raised on the customers pursuant to pre-existing work orders. The presence of branch routing did not alter the character of the transaction. The writ challenge to the revisional assessment failed, and the assessment treating the turnover as inter-State sales was sustained. en-us Tue, 02 Apr 2024 00:00:00 +0530 Sat, 20 Apr 2024 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751632 Goods dispatched against specific customer orders through branch offices were treated as inter-State sales because the movement was occasioned by the contract of sale, not as a mere stock transfer under section 6A of the Central Sales Tax Act, 1956. The branches acted only as conduits between the manufacturer and customers, and invoices were raised on the customers pursuant to pre-existing work orders. The presence of branch routing did not alter the character of the transaction. The writ challenge to the revisional assessment failed, and the assessment treating the turnover as inter-State sales was sustained. Case-Laws VAT and Sales Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751632