1986 (8) TMI 424

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.... the Act) has been directed by the Commissioner of Sales Tax against the judgment dated 30th September, 1985, passed by the Sales Tax Tribunal, Ghaziabad, allowing the appeal of the assessee relating to assessment year 1972-73. The question raised on behalf of the Revenue in this revision is: "Whether the transactions worth Rs. 2,25,000 disclosed by the assessee as branch transfers were inte....

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....the Revenue, had contended that the Tribunal has committed an error in holding the transactions of the assessee as branch transfers and in fact they were inter-State sales. Mr. Bharatji Agarwal, learned counsel appearing for the assessee has invited my attention to the aforesaid judgment of this Court dated 12th December, 1979, remanding the case wherein it was observed that: "It has not been f....

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....sideration of the entire material before us we do not find any material on record to hold that the goods were sent as a result of prior agreement to sell between the factory at Loni, Ghaziabad, to ex-U.P. purchaser. Therefore, the assessee's claim of branch transfers of stock cannot be rejected and the authorities below committed error in treating the transactions in question as inter-State sales.....