1978 (7) TMI 227 - HC - VAT and Sales Tax

Summary

The High Court allowed the petition by M/s. Rajendra Steel Re-Rolling Mills, Gurgaon, directing the Sales Tax Tribunal to refer the question of whether goods transferred from branch office to head office could be deemed as inter-State sales under the Central Sales Tax Act. The Tribunal was found to have acted illegally in refusing to make the reference. No costs were awarded. (Case citation: 1978 (7) TMI 227 - PUNJAB AND HARYANA HIGH COURT)