Movement of Goods as Stock Transfers Under Section 6A CST Act, Not Inter-State Sales Under Section 3(a)

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....The CESTAT upheld the Sales Tax Tribunal's finding that the movement of goods from the appellant's mother warehouse in Maharashtra to CFAs in other States constituted stock transfers under section 6A of the CST Act, not inter-State sales under section 3(a). The Tribunal found no evidence that such transfers were made pursuant to pre-existing purchase orders, but rather to maintain inventory levels. Consequently, these movements did not qualify as sales in the course of inter-State trade or commerce. The Tribunal's conclusion that supplies from stockyards to distributors are local sales within the respective States was affirmed. The appellant failed to discharge the burden of proof that the goods' movement was occasioned by sale rather than branch transfer. The appeal by Revenue was dismissed, confirming that such transfers fall outside the scope of inter-State sales for CST purposes.....