https://www.taxtmi.com/caselaws?id=796913 Inter-State movement of vehicles to regional sales offices constituted taxable inter-State sales where dealer orders, advance payments and advance-planning optimisation directly led to manufacture and despatch. The continuous causal nexus between pre-existing dealer demand and vehicle movement determined the commercial character of the transactions, regardless of whether planning records were described as rolling plans or sales forecasts. Form F declarations created only a rebuttable presumption of branch stock transfer and did not prevail over evidence of movement pursuant to existing sale arrangements. The transactions fell within Section 3(a) of the Central Sales Tax Act, 1956, and exemption as branch stock transfers was unavailable. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796913 Inter-State movement of vehicles to regional sales offices constituted taxable inter-State sales where dealer orders, advance payments and advance-planning optimisation directly led to manufacture and despatch. The continuous causal nexus between pre-existing dealer demand and vehicle movement determined the commercial character of the transactions, regardless of whether planning records were described as rolling plans or sales forecasts. Form F declarations created only a rebuttable presumption of branch stock transfer and did not prevail over evidence of movement pursuant to existing sale arrangements. The transactions fell within Section 3(a) of the Central Sales Tax Act, 1956, and exemption as branch stock transfers was unavailable. Case-Laws VAT / Sales Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796913