https://www.taxtmi.com/caselaws?id=773236 Goods accompanied by an invoice and Form F were nonetheless treated as a taxable sale where the dealer failed to prove a genuine branch transfer with reliable evidence. Advance payment against an e-mail order, along with an arrangement described as supply of antenna systems on a right-to-use basis and charges labelled as security and rent, showed that the stated security formed part of the sale price and that effective control was not retained by the original owner. The surrounding circumstances displaced the claim of transfer otherwise than by sale, the statutory burden was not discharged, and the penalty was sustained. en-us Fri, 06 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773236 Goods accompanied by an invoice and Form F were nonetheless treated as a taxable sale where the dealer failed to prove a genuine branch transfer with reliable evidence. Advance payment against an e-mail order, along with an arrangement described as supply of antenna systems on a right-to-use basis and charges labelled as security and rent, showed that the stated security formed part of the sale price and that effective control was not retained by the original owner. The surrounding circumstances displaced the claim of transfer otherwise than by sale, the statutory burden was not discharged, and the penalty was sustained. Case-Laws VAT / Sales Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773236