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Inter-state movement of packaged explosives from appellant's manufacturing unit to its depots/branches in other states constituted branch transfer, not inter-state sale, as sale occurred only upon subsequent supply to subsidiaries of Coal India Limited pursuant to indents raised, not under Running Contract. Tribunal's order treating it as inter-state sale set aside, appeal allowed.
Inter-state movement of packaged explosives from appellant's manufacturing unit to its depots/branches in other states constituted branch transfer, not inter-state sale, as sale occurred only upon subsequent supply to subsidiaries of Coal India Limited pursuant to indents raised, not under Running Contract. Tribunal's order treating it as inter-state sale set aside, appeal allowed.
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