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of CESTAT allowed the appeal and set aside the S.T. Tribunal's remand order, holding that the movements from the appellant's Rourkela Plant to its branches constituted stock transfers and not inter-State sales under s.3(a) of the CST Act. The Tribunal's contrary findings were held to be inconsistent with the earlier findings of the Central Sales Tax Appellate Authority (CSTAA), which were binding following remand. CSTAA had found the TBS Scheme did not itself constitute an offer or agreement of sale, that offer letters were issued post-despatch, and that branch shipments were bulk transfers under plant documents with branches free to dispose of goods. Consequently the S.T. Tribunal's order of 29.06.2018 was quashed.
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