- vs - on 24 April, 2025
In Kumaran Mills Limited's case [cited
supra], the Division Bench of this Court has categorically held that the mere
fact that the same amount mentioned in the sale invoice of the agents by
itself cannot be a ground to hold that the transactions are inter-State sales.
Therefore, the first factual finding of the Sales Tax Appellate Tribunal to
deny the exemption under Section 6-A of the Central Sales Tax Act, is
contrary to the above precedents.