https://www.taxtmi.com/caselaws?id=779111 Movement of goods from a plant to branch offices under a Time Bound Supply Scheme and Demand Registration Scheme is treated as an inter-State sale only if a concluded contract of sale is the proximate cause of the movement under section 3(a) of the Central Sales Tax Act, 1956. Where bulk goods are sent to branches in another State, documents are raised in the branches' names, and sales are made later from branch stock to local buyers, the transaction is characterised as a stock transfer rather than a sale occasioning inter-State movement. Supporting branch-transfer declarations under section 6A may discharge the assessee's burden when the Revenue cannot show a prior contract with identified buyers. en-us Fri, 26 Sep 2025 00:00:00 +0530 Sat, 11 Oct 2025 11:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779111 Movement of goods from a plant to branch offices under a Time Bound Supply Scheme and Demand Registration Scheme is treated as an inter-State sale only if a concluded contract of sale is the proximate cause of the movement under section 3(a) of the Central Sales Tax Act, 1956. Where bulk goods are sent to branches in another State, documents are raised in the branches' names, and sales are made later from branch stock to local buyers, the transaction is characterised as a stock transfer rather than a sale occasioning inter-State movement. Supporting branch-transfer declarations under section 6A may discharge the assessee's burden when the Revenue cannot show a prior contract with identified buyers. Case-Laws VAT / Sales Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779111