https://www.taxtmi.com/caselaws?id=764155 Beer moved from a manufacturing unit in Rajasthan to depots in Bihar and Jharkhand was treated as an inter-State stock transfer, not an inter-State sale. The governing liquor policy and master agreement showed that the State corporations had no obligation to buy any minimum quantity, and supply orders were placed only through later OFS instructions. Because movement of stock was undertaken to keep depots ready for future orders, and not pursuant to any concluded contract of sale or enforceable agreement to buy, central sales tax was not payable. en-us Fri, 20 Dec 2024 00:00:00 +0530 Fri, 03 Jan 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764155 Beer moved from a manufacturing unit in Rajasthan to depots in Bihar and Jharkhand was treated as an inter-State stock transfer, not an inter-State sale. The governing liquor policy and master agreement showed that the State corporations had no obligation to buy any minimum quantity, and supply orders were placed only through later OFS instructions. Because movement of stock was undertaken to keep depots ready for future orders, and not pursuant to any concluded contract of sale or enforceable agreement to buy, central sales tax was not payable. Case-Laws VAT / Sales Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764155