TaxTMI 
TaxTMI 
2020 (1) TMI 938
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....y the learned Appellate Tribunal dismissed the revenue appeals and upheld the order passed by the First Appellate Authority and held in favour of the respondent Assessee that the Branch transfer of the goods i.e. matches made by the Assessee to its branch in Kerala was only a branch transfer and not sales in the course of inter-State Sale and therefore was not liable to tax under the provisions of the Central Sales Tax Act. The relevant findings of the Tribunal in this regard are quoted below for ready reference :- "We have gone through the entire records relating to this state appeal in detail. The scrutiny of the appeal records revealed that the Assessing Officer had disallowed the exemption on consignment sales and treated the same as ....
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....iated any additional evidences to restore the order of the Assessing Officer. In view of the above facts and circumstances of this case, we find no reason to interfere with the order of the Appellate Assistant Commissioner. Hence, we uphold the same". 2. The learned counsel for the Revenue Mr.Mohammed Shafiq sought to draw our attention to the sequence of transaction entered into by the agent of the assessee from the table reproduced by the First Appellate Tribunal in its order dated 1.2.2001, which to its relevant extent is quoted below for ready reference :- Sl.No Trsfr. Inv.No. & Date L.R.No. & Dt Dt.of receipt by agent No.of Bundles Trsfr.Inv. Value Sale by agent No.of Bundl....
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....facts placed on record that the movement of goods was occasioned on account of the contract of sale, it would ordinarily be an inter-state transaction. In the present case, unfortunately, the evidence does not disclose whether the quantity of goods indented by the Vijayawada Branch and the quantity of good supplied by the Head Office was the same or whether the quantity of goods supplied was the same as the quantity of goods ordered by the buyer. If it is the latter there would be very little difficulty in reaching the conclusion that the movement of goods was occasioned on account of the order placed by the customer and that would clinch the issue. If, however, the situation is that the goods indented by the branch and the goods supplied....
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....Steel India Ltd., held as under :- 6. Admittedly, before the Assessing Authority himself adequate proof of movement of goods from Tamil Nadu to Kerala had been produced by the Assessee. In support of the branch transfer/ stock transfer made by the Assessee, the prescribed Form "F" were also furnished by the Assessee. No pre-concluded contract with the buyer was found in the record of the Assessing Authority. The mere presumption of the Assessing Authority without any documentary evidence that the goods have moved from Tamil Nadu to Kerala and Bangalore pursuant to some pre-existing contract is unfounded. Merely because the agent happened to sell the goods received from the Principal in Tamil Nadu on the same date of receipt of goods or on....