https://www.taxtmi.com/caselaws?id=781123 Movement of butter from Maharashtra to the Haridwar branch was treated as an inter-State sale under section 3(a) of the Central Sales Tax Act because contemporaneous purchase orders, invoices, stock transfer challans, lorry receipts, Form F documents, emails, employee statements and the supply agreement showed dispatch pursuant to specific buyer orders, while the dealer failed to prove a branch transfer under section 6A. The proposed penalty under section 29(3) of the Maharashtra Value Added Tax Act read with section 9(2) of the Central Sales Tax Act was unsustainable because no proper show cause notice specifically proposed penalty. Relief under section 22(1B) was indicated for adjustment or refund of tax collected in the destination State. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 11 Nov 2025 15:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781123 Movement of butter from Maharashtra to the Haridwar branch was treated as an inter-State sale under section 3(a) of the Central Sales Tax Act because contemporaneous purchase orders, invoices, stock transfer challans, lorry receipts, Form F documents, emails, employee statements and the supply agreement showed dispatch pursuant to specific buyer orders, while the dealer failed to prove a branch transfer under section 6A. The proposed penalty under section 29(3) of the Maharashtra Value Added Tax Act read with section 9(2) of the Central Sales Tax Act was unsustainable because no proper show cause notice specifically proposed penalty. Relief under section 22(1B) was indicated for adjustment or refund of tax collected in the destination State. Case-Laws VAT / Sales Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781123