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The Appellate Tribunal upheld the order that the interstate transfer of goods by the appellant from its factory in Coimbatore to its depot in Palakkad, Kerala, during the period from 01.04.1996 to 28.08.1996, constituted inter-state sales, attracting central sales tax. The finding was based on the correspondence and invoices indicating that sales occasioned the inter-state movement of goods under the disputed Forms F during that period. For the remaining assessment year, the order of assessment was set aside. The appellant's alternative prayer for an order u/s 22(1B) of the CST Act, directing Kerala to transfer the refundable amount paid as sales tax to Tamil Nadu, could not be granted due to lack of details regarding the sales tax claimed to have been paid in Kerala. Consequently, the appeal was dismissed.
The Appellate Tribunal upheld the order that the interstate transfer of goods by the appellant from its factory in Coimbatore to its depot in Palakkad, Kerala, during the period from 01.04.1996 to 28.08.1996, constituted inter-state sales, attracting central sales tax. The finding was based on the correspondence and invoices indicating that sales occasioned the inter-state movement of goods under the disputed Forms F during that period. For the remaining assessment year, the order of assessment was set aside. The appellant's alternative prayer for an order u/s 22(1B) of the CST Act, directing Kerala to transfer the refundable amount paid as sales tax to Tamil Nadu, could not be granted due to lack of details regarding the sales tax claimed to have been paid in Kerala. Consequently, the appeal was dismissed.
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