2009 (6) TMI 930

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....ision filed by the assessee pertains to disallowance of exemption claimed under section 6(2) of the Central Sales Tax Act, 1956, in respect of sale of a boiler to an industry in Kerala. The assessing officer noticed that the LR contained the ultimate consumer's name and address. Consequently the petitioner's case that it is a sale arranged in transit and made through endorsement of title t....

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....by the consignor to the petitioner to whom E1 form was issued. The petitioner admits that E1 form obtained from the consignor is produced by the petitioner and C form issued by the ultimate consumer is also produced by them. Therefore, the first transaction is accounted as an inter-State sale between the consignor and the petitioner. The next question to be considered is whether the second transac....