TaxTMI 
TaxTMI 
2020 (2) TMI 120
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....findings of the First Appellate Authority, held that the Branch/Stock/Consignment transfer of goods made by the Assessee from Villupuram to the Union Territory of Pondichery were taxable as inter-state sales under the provisions of the C.S.T. Act. The relevant observations of the order of the learned Tribunal in the impugned order are quoted below for ready reference:- "14. We find that all these facts (payment in advance dispose immediately and no expenditure incurred for loading and unloading) put together stand to prove that the Respondents transactions are inter-state sale and further the appellants are not in a position to produce any evidence contrary to above facts in support of the claim of consignment sales. The Appellate Assista....
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....assessee that declaration in prescribed form F were furnished by the assessee in support of the transaction being treated as consignment transfer/ branch transfer, not attracting any Central Sales Tax, as inter-state sales. But without any rhyme or reason, the learned Tribunal has reversed those findings. He further drew our attention to the recent judgment of this Court in the case of M/s.Advance Paints (P) Ltd. vs. Commissioner of Tax, whereby this court has also held that the sale of the goods by the agent immediately after the goods were received from the Principal does not establish any interstate sale by the Principal. 3. The findings of the learned First Appellate Authority in favour of the Assessee in the present case are also quot....
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....6 as consignment sales the arguments of both the partner of the firm and the departmental representative (I/c) are heard. The various issues are discussed as under:- 9. The Assessing Officer while disallowing the claim of the Appellant that the interest movement of goods were done other than by way of sales, i.e. To their agents in other states for consignment sales under Section 6A of the CST Ac 1956, has mainly relied on the following aspects: i. Payment for consignment sales were made well in advance; ii. The goods were sold on bulk in a few invoices on the same day of receipt by the agent or within a few days. iii. No expenses, loading and unloading charges godown rents etc. were shown in the partials of the commission agents. ....
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....nt writ petition deserves to be allowed and the impugned order passed by all the three authorities concurrently deserve to be set aside. 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 preconcluded 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 t....