https://www.taxtmi.com/highlights?id=79304 Inter-state movement of packaged explosives from appellant's manufacturing unit to its depots/branches in other states constituted branch transfer, not inter-state sale, as sale occurred only upon subsequent supply to subsidiaries of Coal India Limited pursuant to indents raised, not under Running Contract. Tribunal's order treating it as inter-state sale set aside, appeal allowed. en-us Thu, 11 Jul 2024 08:35:31 +0530 Thu, 11 Jul 2024 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79304 Inter-state movement of packaged explosives from appellant's manufacturing unit to its depots/branches in other states constituted branch transfer, not inter-state sale, as sale occurred only upon subsequent supply to subsidiaries of Coal India Limited pursuant to indents raised, not under Running Contract. Tribunal's order treating it as inter-state sale set aside, appeal allowed. Highlights VAT and Sales Tax Thu, 11 Jul 2024 08:35:31 +0530 https://www.taxtmi.com/highlights?id=79304