TaxTMI 
TaxTMI 
1983 (3) TMI 232
X X X X Extracts X X X X
X X X X Extracts X X X X
....awada branch booked orders for supply of goods from the local purchasers. Thereafter it required the head office in Madras to despatch the goods to Vijayawada. After the goods were received at the branch office at Vijayawada, the goods were handed over to the purchasers and the price realised. The branch office at Vijayawada had also been taxed on their sales under the Andhra Pradesh General Sales Tax Act. The assessing authority found that these transactions represented inter-State transactions as the goods have been moved out of Madras in pursuance of contracts of sale entered into by them with the purchasers. Though these transactions were held to be inter-State sales by the assessing authority and brought to charge under the Central Sal....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Andhra Pradesh. The other facts established in this case are quite determinative and conclusive as to the nature of the transactions. It is not in dispute that the orders had been placed by the various purchasers in Andhra Pradesh with the assessee's branch office there. Subsequently, at the instance of the branch office, goods have been despatched by the assessee to the branch office. The branch office took these into their stock and subsequently delivered them to its purchasers. The goods have been sent mostly by lorries and the lorry receipts were sent to the Vijayawada branch, who in turn handed over the same to the customers and the sale invoices have been made out by the Vijayawada branch and handed over to the purchasers. Except tha....