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CESTAT allowed the appellant's appeal, setting aside the Sales Tax Tribunal's order and holding that inter-State levy of Central Sales Tax could not be sustained. The Tribunal determined that transfers of packaged explosives from the manufacturing unit to the appellant's depots/branches constituted branch transfers, not sales in the course of inter-State trade or commerce, and therefore were not taxable as inter-State sales. The Tribunal applied its prior ruling in a materially similar matter, distinguished other authorities relied upon by the State, and concluded the impugned levy was not legally maintainable. The appeal was allowed and the assessment/order imposing CST was quashed.
CESTAT allowed the appellant's appeal, setting aside the Sales Tax Tribunal's order and holding that inter-State levy of Central Sales Tax could not be sustained. The Tribunal determined that transfers of packaged explosives from the manufacturing unit to the appellant's depots/branches constituted branch transfers, not sales in the course of inter-State trade or commerce, and therefore were not taxable as inter-State sales. The Tribunal applied its prior ruling in a materially similar matter, distinguished other authorities relied upon by the State, and concluded the impugned levy was not legally maintainable. The appeal was allowed and the assessment/order imposing CST was quashed.
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