https://www.taxtmi.com/highlights?id=84278 The CESTAT held that the movement of goods from the appellant's manufacturing unit in Rajasthan to its depots in Bihar and Jharkhand constituted inter-state stock transfers, not inter-state supply of goods. Consequently, no central sales tax was leviable. The demand was set aside and the appeal was allowed, considering the Liquor Sourcing Policy of Bihar, Liquor Policy of Jharkhand, and identical Master Agreements between the appellant and Corporations in those states. en-us Thu, 26 Dec 2024 08:45:40 +0530 Thu, 26 Dec 2024 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84278 The CESTAT held that the movement of goods from the appellant's manufacturing unit in Rajasthan to its depots in Bihar and Jharkhand constituted inter-state stock transfers, not inter-state supply of goods. Consequently, no central sales tax was leviable. The demand was set aside and the appeal was allowed, considering the Liquor Sourcing Policy of Bihar, Liquor Policy of Jharkhand, and identical Master Agreements between the appellant and Corporations in those states. Highlights VAT / Sales Tax Thu, 26 Dec 2024 08:45:40 +0530 https://www.taxtmi.com/highlights?id=84278