2025 (10) TMI 1187

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....ales Tax Appellate Tribunal, 2nd respondent herein whereby, appeal filed by Essorpee Mills Limited/ 1st respondent herein challenging order of the appellate Authority/ 2nd respondent rejecting petitioners claim of stock transfer under Section 6A, while treating the same to be a transaction constituted inter-state sale within the meaning of Section 3(a) of the Central Sales Tax Act, 1956 was allowed. 2. Petitioner is engaged in manufacture and sale of Polyester viscose. For the assessment year 1994-95, petitioner claimed non-liability under Section 6A of Central Sales Tax Act, 1956 in respect of sum of Rs. 3,48,93,818/- on the premise that it constitutes stock transfer in terms of Section 6A of the Central Sales Tax Act. Above claim of pe....

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....indicate that there was movement with reference to specific orders. Importantly it was found that there was no conceivable link between the inter-state movement and the sale in the other State, for the transaction to be treated as inter-State sales. It may be relevant to extract the relevant findings of the Tribunal, which reads as under : "46. In the appellant case, the Assessing Authority had accepted the documents received by the appellants and could not contradict it and in such circumstances he was wrong in concluding that the movement of goods from this State to another as a character of inerstate sales. The interstate sales has to be proved not by way of general observations and evidences but with reference to a specific mov....