1991 (7) TMI 339 - HC - VAT and Sales Tax

Summary

The High Court of Madras upheld the Sales Tax Appellate Tribunal's decision that the transactions in question constituted inter-State sales by the assessee. The additional ground raised by the petitioner was not accepted as it was based on the incorrect assumption of stock transfers to branches. The court found no reason to interfere with the Tribunal's order, citing the precedent in English Electric Company of India Ltd. v. Deputy Commercial Tax Officer [1976] 38 STC 475 (SC). The revision was dismissed with no order as to costs.