2021 (12) TMI 844

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....1.2008 passed by the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Coimbatore (for brevity, the Tribunal) relating to the respective Assessment Years 1997-98, 1998-99 and 1999-2000. 2.The petitioner is the manufacturer and dealer in Rig Spares and accessories. On 04.01.2000, its place of business was inspected and certain incriminating documents in the form of quotations were seized by the Enforcement Wing Officials, which were issued by the petitioner to its dealers. In order to ascertain the details of the quotations, the said officials sent notices to the concerned dealers, to which, some of the dealers sent their replies. Since the replies received were identical in nature, the officials concluded that the petitioner had....

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....; the Assessing Authority has not taken upon himself the exercise to find out that the sale of goods alleged were made from Erode to outside the State; there has been no further process exercised to prove that there were sales as per Section 3(1) of the CST Act, 1956; and the burden of proving the fact that a sale is taxable under this Act, is on the Assessing Authority. Ultimately, the Appellate Authority held that as per explanation 1 to section 3, there has not been any evidence for the delivery of goods to any carrier for onward transport and in the absence of such proof of sale or sale of suppression, the taxable turnover were ordered to be deleted and accordingly, the assessment made were set aside. 4.Challenging the orders passed ....

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....ult or as an integral part of the sale, whereas, in this case, there was no proof available with respect to delivery of goods. However, the Tribunal was of the view that certain records were recovered from the petitioner's place of business and therefore, the orders of the Assessing Authority need not be interfered. 7.This Court is unable to agree with the findings so rendered by the Tribunal. According to Section 3 of the Central Sales Tax Act, 1956, to constitute an inter-state sale, the following essential ingredients have to be made: a. There is a sale of goods. b. There is inter-state movement of goods. c. There is an integral/inextricable link between the sale and the interstate movement. Whereas, ....