TaxTMI 
TaxTMI 
1986 (8) TMI 424
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....ssioner of Sales Tax against the judgment dated 30th September, 1985, passed by the Sales Tax Tribunal, Ghaziabad, allowing the appeal of the assessee relating to assessment year 1972-73. The question raised on behalf of the Revenue in this revision is: "Whether the transactions worth Rs. 2,25,000 disclosed by the assessee as branch transfers were inter-State sales and not branch transfers?" As....
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.... committed an error in holding the transactions of the assessee as branch transfers and in fact they were inter-State sales. Mr. Bharatji Agarwal, learned counsel appearing for the assessee has invited my attention to the aforesaid judgment of this Court dated 12th December, 1979, remanding the case wherein it was observed that: "It has not been found that goods moved out of State in pursuance of....
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....nd any material on record to hold that the goods were sent as a result of prior agreement to sell between the factory at Loni, Ghaziabad, to ex-U.P. purchaser. Therefore, the assessee's claim of branch transfers of stock cannot be rejected and the authorities below committed error in treating the transactions in question as inter-State sales." In view of the said finding I am of the opinion that ....