https://www.taxtmi.com/caselaws?id=776946 CESTAT NEW DELHI - AT allowed the appeal, holding the movement of packaged explosives from the manufacturer in one State to the appellant's depots/branches in other States constituted branch transfers, not inter-State sales. Relying on Keltech Energies and distinguishing prior authority relied on by the State, the Tribunal found no sale under the running contracts and therefore no levy of Central Sales Tax in Maharashtra. The Sales Tax Tribunal's order dated 28.04.2023 was set aside. en-us Fri, 08 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776946 CESTAT NEW DELHI - AT allowed the appeal, holding the movement of packaged explosives from the manufacturer in one State to the appellant's depots/branches in other States constituted branch transfers, not inter-State sales. Relying on Keltech Energies and distinguishing prior authority relied on by the State, the Tribunal found no sale under the running contracts and therefore no levy of Central Sales Tax in Maharashtra. The Sales Tax Tribunal's order dated 28.04.2023 was set aside. Case-Laws VAT / Sales Tax Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776946