https://www.taxtmi.com/caselaws?id=760525 CESTAT New Delhi held that movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state stock transfers, not inter-state sales liable to central sales tax. The tribunal determined that branch transfers cannot be regarded as sales since entities cannot trade with themselves. The actual sale occurred when corporations issued specific orders to depot locations, making the initial movement mere stock transfers. The Master Agreement was characterized as a standing order rather than an agreement to sell. All fourteen appeals by the manufacturing companies were allowed, and the Rajasthan Tax Board's order was set aside. en-us Mon, 21 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 08:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760525 CESTAT New Delhi held that movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state stock transfers, not inter-state sales liable to central sales tax. The tribunal determined that branch transfers cannot be regarded as sales since entities cannot trade with themselves. The actual sale occurred when corporations issued specific orders to depot locations, making the initial movement mere stock transfers. The Master Agreement was characterized as a standing order rather than an agreement to sell. All fourteen appeals by the manufacturing companies were allowed, and the Rajasthan Tax Board's order was set aside. Case-Laws VAT / Sales Tax Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760525