https://www.taxtmi.com/caselaws?id=764273 CESTAT New Delhi dismissed the appeal regarding disallowance of branch transfer claims under CST Act section 6A. The assessing officer provided only general findings about pre-existing orders without examining individual transactions to determine if movements constituted inter-state sales or legitimate stock transfers. Following Supreme Court precedent in Tata Engineering Locomotive, the tribunal held that each transaction must be individually evaluated rather than applying blanket determinations. The State Tribunal correctly remanded the matter to the assessing officer for verification of lorry receipts and dispatch proof for each transaction, requiring proper assessment of whether transfers were taxable inter-state sales or exempt branch transfers. en-us Fri, 03 Jan 2025 00:00:00 +0530 Mon, 06 Jan 2025 10:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764273 CESTAT New Delhi dismissed the appeal regarding disallowance of branch transfer claims under CST Act section 6A. The assessing officer provided only general findings about pre-existing orders without examining individual transactions to determine if movements constituted inter-state sales or legitimate stock transfers. Following Supreme Court precedent in Tata Engineering Locomotive, the tribunal held that each transaction must be individually evaluated rather than applying blanket determinations. The State Tribunal correctly remanded the matter to the assessing officer for verification of lorry receipts and dispatch proof for each transaction, requiring proper assessment of whether transfers were taxable inter-state sales or exempt branch transfers. Case-Laws VAT / Sales Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764273