2014 (6) TMI 878

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....o.40 of 2011, Sales Tax Appeal No.7 of 2013, Vat Second Appeal No.41 of - -<br>CST, VAT & Sales Tax<br>S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Appellants : Mr. C. B. Thakar For the Respondent : Mr. B. B. Sharma, AGP ORDER P. C. 1. This Appeal by the Assessee challenges the order passed by the Tribunal in VAT S.A. No.38 to 41 of 2011 dated 14th August 2012. 2. The....

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.... in the case of Balabhagas Hulaschand and another v/s State of Orissa, reported in 37 STC 207 and in the case of Saraswathi agencies v/s Sales Tax Appellate Tribunal (Main Bench) Chennai and another, reported 21 VST 200 (Mad). 4. We are afraid that we cannot accept this contention and are unable to agree with the Assessee&#39;s Counsel. Admitted facts in this case would show that there is neith....

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.... moved out of the State and that the party is outside Maharashtra. The Assessee&#39;s counsel was shown one of the invoice and which was raised on the party in Hardoi, Uttar Pradesh. If the goods are stated as sold at the shelf of the shop or establishment of the Appellant and the person to whom it has been sold is supposed to have dealt with them further, then, it would not be the Assessee&#39;s ....

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....All this is in accordance with the judgments rendered by the Hon&#39;ble Supreme Court and which have been relied upon. 6. In the case of Saraswathi Agencies (supra), the Madras High Court found that in order to come under the category of interState sale, the sale should be to a purchaser outside the State and there should be movement of goods from one State to another. In case the movement of ....