TMI BlogDisallowance of branch transfer - Interstate sale - CST - Mere location of the dealer in Bangalore,...Disallowance of branch transfer - Interstate sale - CST - Mere location of the dealer in Bangalore, Karnataka and appellants at Bangalore, ipso facto, would not justify a conclusion that there was a stock transfer first and thereafter a sale to the said dealer. Even then, a first sale would have taken place from a depot to the dealer in Karnataka, thereafter, a second sale from the dealer to its customer. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
