https://www.taxtmi.com/caselaws?id=763254 CESTAT New Delhi upheld the Sales Tax Appellate Tribunal's finding that interstate movement of goods from appellant's Coimbatore factory to Palakkad depot constituted inter-state sales rather than branch transfers for the period 01.04.1996 to 28.08.1996. Central sales tax of Rs. 1,44,069/- was held payable to Tamil Nadu. The appellant's alternative prayer for transfer of refundable amount under section 22(1B) of CST Act was rejected due to unavailability of Kerala sales tax payment details. Appeal dismissed. en-us Wed, 11 Dec 2024 00:00:00 +0530 Mon, 16 Dec 2024 11:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763254 CESTAT New Delhi upheld the Sales Tax Appellate Tribunal's finding that interstate movement of goods from appellant's Coimbatore factory to Palakkad depot constituted inter-state sales rather than branch transfers for the period 01.04.1996 to 28.08.1996. Central sales tax of Rs. 1,44,069/- was held payable to Tamil Nadu. The appellant's alternative prayer for transfer of refundable amount under section 22(1B) of CST Act was rejected due to unavailability of Kerala sales tax payment details. Appeal dismissed. Case-Laws VAT / Sales Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763254