2020 (2) TMI 125

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....Sales. 2. The relevant portion of the order passed by the Tribunal is quoted below for ready reference:- "The learned first appellate authority has also given examples that the appellant had received payments in advance and therefore, it should be an inter-State sale. It is contended by the learned Advocate that sometimes the customers in other States enquire with the branches with the availability of tanker lorries and the price of Kerosene oil and have preferred cheques and Demand Drafts in advance. In the present case, there is no documentary evidence to show that there is nexus between orders placed between customer and branch office and the movement of goods from Chennai to the branches in other States. The collection of advance t....

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....quired for the branch transfer and he has proved that the entries in Form F are true and genuine. 21. We have already held that mere receipt of transport charges will not alter th characteristic. The learned State Representative in this context had contended that as per the Receipt No.1301 to 1306 the transport charges were collected separately by Chennai Office. Though it cannot be connected with any specific movement of goods, it is brought to our notice that the appellants have got Kerosene storage facilities in other States. They have also got trucks for storing Kerosene. Stock was sometimes sent to the actual consumers in the same tank truck to avoid evaporation loss or to save extra loading and unloading charges. It is not clearly....

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....ctions are consignment sales as held by the Appellate authorities. 4. The learned counsel for the Revenue however submitted that relevant documents were not furnished by the Assessee before the Authorities and therefore, the assessment order and its confirmation by the two Appellate Authorities was justified. 5. Having heard the learned counsel for the parties, we are of the clear opinion that the present 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 ....