https://www.taxtmi.com/caselaws?id=770124 The Madras HC set aside the Sales Tax Appellate Tribunal's order disallowing exemption for inter-State consignment transfers under Section 6A of the Central Sales Tax Act. The Revenue challenged the exemption based on three grounds: agent selling at cost value, no splitting of sales into smaller quantities, and advance receipt of sale price. The HC found these factors insufficient to deny exemption, distinguishing the case from Andaman Timber Industries where goods were directly sent to ultimate buyers. The court held that with agents available at relevant locations and same-day stock transfers, the transactions qualified as legitimate inter-State consignment transfers eligible for exemption. en-us Thu, 24 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770124 The Madras HC set aside the Sales Tax Appellate Tribunal's order disallowing exemption for inter-State consignment transfers under Section 6A of the Central Sales Tax Act. The Revenue challenged the exemption based on three grounds: agent selling at cost value, no splitting of sales into smaller quantities, and advance receipt of sale price. The HC found these factors insufficient to deny exemption, distinguishing the case from Andaman Timber Industries where goods were directly sent to ultimate buyers. The court held that with agents available at relevant locations and same-day stock transfers, the transactions qualified as legitimate inter-State consignment transfers eligible for exemption. Case-Laws VAT / Sales Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770124