https://www.taxtmi.com/caselaws?id=775337 The CESTAT upheld the Sales Tax Tribunal's finding that the movement of goods from the appellant's mother warehouse in Maharashtra to CFAs in other States constituted stock transfers under section 6A of the CST Act, not inter-State sales under section 3(a). The Tribunal found no evidence that such movement was pursuant to pre-existing purchase orders; rather, it was to maintain inventory levels. Consequently, these transfers were not sales in the course of inter-State trade but internal branch transfers. The appeal by Revenue challenging this classification was dismissed. en-us Fri, 11 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775337 The CESTAT upheld the Sales Tax Tribunal's finding that the movement of goods from the appellant's mother warehouse in Maharashtra to CFAs in other States constituted stock transfers under section 6A of the CST Act, not inter-State sales under section 3(a). The Tribunal found no evidence that such movement was pursuant to pre-existing purchase orders; rather, it was to maintain inventory levels. Consequently, these transfers were not sales in the course of inter-State trade but internal branch transfers. The appeal by Revenue challenging this classification was dismissed. Case-Laws VAT / Sales Tax Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775337