https://www.taxtmi.com/highlights?id=82490 The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of goods or inter-state stock transfers. The key points are: Transfer of goods from head office to branch cannot be treated as sale in interstate trade since a head office cannot trade with itself. A sale requires transfer of property in goods from seller to buyer for a price, while an agreement to sell involves future transfer subject to conditions. Inter-state sale attracting central sales tax occurs when sale/agreement to sell occasions movement of goods across states. Under the liquor policy, the Corporation is the wholesaler, and manufacturers submit documents like Master ..... en-us Wed, 23 Oct 2024 08:19:32 +0530 Wed, 23 Oct 2024 08:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82490 The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of goods or inter-state stock transfers. The key points are: Transfer of goods from head office to branch cannot be treated as sale in interstate trade since a head office cannot trade with itself. A sale requires transfer of property in goods from seller to buyer for a price, while an agreement to sell involves future transfer subject to conditions. Inter-state sale attracting central sales tax occurs when sale/agreement to sell occasions movement of goods across states. Under the liquor policy, the Corporation is the wholesaler, and manufacturers submit documents like Master ..... Highlights VAT / Sales Tax Wed, 23 Oct 2024 08:19:32 +0530 https://www.taxtmi.com/highlights?id=82490