2009 (6) TMI 930

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....J.-The question raised in the revision 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 ma....

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....it is treated as inter-State trade 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 consi....