Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
