1991 (4) TMI 424

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.... 1,97,125 towards E1 sales falling under section 6(2) of the Central Sales Tax Act, 1956, was the only grievance projected by the respondent-assessee before the Sales Tax Appellate Tribunal, Main Bench, Madras. The Tribunal came to the conclusion that transaction handled by the assessee was one falling under section 6(2) of the Central Sales Tax Act eligible for exemption but restricted and confin....

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.... sale by transfer of document falling under section 6(2) of the Central Sales Tax Act. The assessing officer is therefore justified in disallowing exemption on the turnover under dispute and levying tax under the Tamil Nadu General Sales Tax Act, 1959." The Tribunal, however, did not agree with the view of the assessing authority. The Tribunal found on the basis of the material placed before th....

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....nsfer of documents of title to such goods to the Government or to a registered dealer shall not be subject to tax under the Act. A dealer claiming exemption for subsequent sale during the movement of the goods from one State to another is required to furnish to the prescribed authority E1 certificates. The assessee in this case admittedly produced E1 certificates to the extent of Rs. 1,71,475. ....

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....d by E1 certificates on the ground that it was exempted under section 6(2) of the Central Sales Tax Act is perfectly sound and valid. The assessing authority, without reference to any material or evidence, returned a finding against the assessee on mere surmises and conjectures, and we find it difficult to accept the finding of the assessing authority in preference to the finding recorded by th....