Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of goods or inter-state stock transfers. The key points are: Transfer of goods from head office to branch cannot be treated as sale in interstate trade since a head office cannot trade with itself. A sale requires transfer of property in goods from seller to buyer for a price, while an agreement to sell involves future transfer subject to conditions. Inter-state sale attracting central sales tax occurs when sale/agreement to sell occasions movement of goods across states. Under the liquor policy, the Corporation is the wholesaler, and manufacturers submit documents like Master Agreement for supplying beer. The Corporation issues Order for Supply (OFS) based on stock requirements but has no obligation to procure minimum quantities. Delivery deviating from OFS is not acknowledged. The Master Agreement cannot be treated as an agreement to sell, being merely a standing order/tender. The movement of goods from Rajasthan to Bihar/Jharkhand was not occasioned by any sale agreement but was merely inter-state stock transfer by appellants to their own depots. Hence, central sales tax is not leviable on such movements.
The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of goods or inter-state stock transfers. The key points are: Transfer of goods from head office to branch cannot be treated as sale in interstate trade since a head office cannot trade with itself. A sale requires transfer of property in goods from seller to buyer for a price, while an agreement to sell involves future transfer subject to conditions. Inter-state sale attracting central sales tax occurs when sale/agreement to sell occasions movement of goods across states. Under the liquor policy, the Corporation is the wholesaler, and manufacturers submit documents like Master Agreement for supplying beer. The Corporation issues Order for Supply (OFS) based on stock requirements but has no obligation to procure minimum quantities. Delivery deviating from OFS is not acknowledged. The Master Agreement cannot be treated as an agreement to sell, being merely a standing order/tender. The movement of goods from Rajasthan to Bihar/Jharkhand was not occasioned by any sale agreement but was merely inter-state stock transfer by appellants to their own depots. Hence, central sales tax is not leviable on such movements.
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