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A lot of dealers have been maintaining branches to benefit from 'Nil' rate of tax as against CST rate applicable for inter-state sales. Supreme court has now put rest to the disputes by covering such kind of transactions under the ambit of Inter-state sales. Supreme court while indirectly relying on "substance over form" rule, placed its reliance on the intention of parties. The Author had tried to summarise the implication of decision with the attached presentation.