2002 (7) TMI 758

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....es Tax Appellate Tribunal is challenged herein. The assessing officer, viz., the Commercial Tax Officer determined the total and taxable turnover of the assessee at Rs. 10,52,944.33 and Rs. 10,23,873.03 respectively. In appeal, a question was raised as regards the turnover of Rs. 38,100, which was relating to the cost of making dies and tools for use in manufacture of component parts for customers....

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....hich was created by the sale and, therefore, the finding of the appellate authority was incorrect. In our opinion, the argument is basically incorrect because the transaction cannot be said to be a "sale" much less within the parameters of section 3 of the Central Sales Tax Act, 1956, as there is no movement of the goods at all. The goods have remained with the assessee alone because they are the ....