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2010 (6) TMI 728 - HC - VAT and Sales TaxWhether the authorities concerned including the Appellate Tribunal were not right in holding that the petitioner had not made out a case within the provisions of section 5A of the KST Act by holding that in the instant case there was no sale of the manufactured goods within the State and that there was only stock transfer which is not a sale? Held that:- The transaction in question, namely, mere stock transfer of goods by the petitioner is not a "sale" within the meaning of the KST Act. Hence plaintiff No. 1 is answered against the petitioner. It is a transfer to branch offices in different companies of the country and hence, the petitioner is not entitled to the benefit under section 5A of the Act. The revision petition is dismissed by answering the question of law raised in this revision petition in favour of the Revenue and against the petitioner.
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