1992 (7) TMI 320

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....sessing officer, after going through the material produced before him and taking into account the fact than no "C" forms were produced. On appeal, the first appellate authority allowed the claim holding the transaction as a stock transfer from head office to branches. By virtue of the suo motu power under section 34 of the Tamil Nadu General Sales Tax Act, 1959, the Joint Commissioner sought to revise the order of the three assessment years, after issuing notice and calling for objections from the assessee. 3.. The Joint Commissioner found from the assessment records that the orders for supply of goods from branches speak of the customers with their name and address with the description of goods to be supplied to them. As such the Joint Co....

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....preciate the argument of the learned counsel for the appellant. A perusal of the files of the first appellate authority as well as the revisional authority would clearly show that the first appellate authority had not gone into the matter or rather not applied its mind before setting aside the assessment order. In our view, the files do not disclose any material to justify the conclusion arrived at by the first appellate authority, that is to hold that the transaction in question is a stock transfer and not an inter-State sale. It has been held by a Division Bench of this Court in Chesebrough Pond's Inc. v. State of Tamil Nadu [1983] 52 STC 164 when considering a case of a head office with branch at Bombay which placed orders and on the ord....