https://www.taxtmi.com/caselaws?id=755320 CESTAT NEW DELHI held that movement of packaged explosives from appellant's manufacturing unit in Maharashtra to its branch offices/depots in Jharkhand and West Bengal constituted branch transfer, not inter-state sale. The tribunal determined that actual sale occurred only when subsidiaries placed indents and goods were supplied, not based on the Running Contract. The movement was stock transfer to depots rather than sale during inter-state commerce. Maharashtra Sales Tax Tribunal's order dated 26.09.2017 was set aside and appeal allowed. en-us Mon, 08 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755320 CESTAT NEW DELHI held that movement of packaged explosives from appellant's manufacturing unit in Maharashtra to its branch offices/depots in Jharkhand and West Bengal constituted branch transfer, not inter-state sale. The tribunal determined that actual sale occurred only when subsidiaries placed indents and goods were supplied, not based on the Running Contract. The movement was stock transfer to depots rather than sale during inter-state commerce. Maharashtra Sales Tax Tribunal's order dated 26.09.2017 was set aside and appeal allowed. Case-Laws VAT and Sales Tax Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755320