https://www.taxtmi.com/caselaws?id=758060 Movement of goods from the Faridabad unit to the Bihar supply chain was treated as an inter-State sale because the supplies were made pursuant to a pre-existing arrangement with the Bihar Government, with orders routed through the Patna office and dispatches made to satisfy those orders. The court noted that a claim of stock transfer and production of Form F did not displace the sale character where the movement was referable to a contract of sale, and payment of local tax in another State did not alter the central sales tax consequence. It also noted that refund or adjustment issues may be worked out under the later Tata Motors position, but that did not unsettle the Haryana demand. en-us Mon, 02 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758060 Movement of goods from the Faridabad unit to the Bihar supply chain was treated as an inter-State sale because the supplies were made pursuant to a pre-existing arrangement with the Bihar Government, with orders routed through the Patna office and dispatches made to satisfy those orders. The court noted that a claim of stock transfer and production of Form F did not displace the sale character where the movement was referable to a contract of sale, and payment of local tax in another State did not alter the central sales tax consequence. It also noted that refund or adjustment issues may be worked out under the later Tata Motors position, but that did not unsettle the Haryana demand. Case-Laws VAT and Sales Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758060