Clarifying Branch Transfers vs. Inter-State Sales Under CST: Timing Alone Doesn't Prove Pre-Contracted Sales.

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Full Text of the Document

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....Central sales tax / CST - Branch transfer or inter-state sales - pre-concluded contract of sale - Merely because the sales made by the Agent are immediately on the succeeding day or dates or in the near future, it does not entitle the Revenue to draw any presumption of link between movement of goods to the sale conducted by the Agent in the Kerala as Branch of the Assessee Principal.....