https://www.taxtmi.com/caselaws?id=779111 CESTAT held that the Central Sales Tax Appellate Authority's findings were binding and overturned the Sales Tax Tribunal's contrary conclusions, ruling the movements from the Rourkela plant to its branches were stock transfers, not inter-State sales under s.3(a) CST Act. The Appellate Authority's analysis-that the TBS Scheme did not constitute an offer or contract of sale and that dispatches were bulk branch transfers independent of any buyer-was upheld, the Sales Tax Tribunal's remand order of 29.06.2018 set aside, and the appeal allowed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Sat, 11 Oct 2025 11:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779111 CESTAT held that the Central Sales Tax Appellate Authority's findings were binding and overturned the Sales Tax Tribunal's contrary conclusions, ruling the movements from the Rourkela plant to its branches were stock transfers, not inter-State sales under s.3(a) CST Act. The Appellate Authority's analysis-that the TBS Scheme did not constitute an offer or contract of sale and that dispatches were bulk branch transfers independent of any buyer-was upheld, the Sales Tax Tribunal's remand order of 29.06.2018 set aside, and the appeal allowed. Case-Laws VAT / Sales Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779111