The State Of Tamil Nadu vs Tvl.The Kumaran Mills Limited on 13 July, 2016
37.From the foregoing discussions and
on the basis of the documentary evidences, it
would clearly establish that the sale was
effected through the agents in other state and
could not be held as inter-state sales, as there
was no conceivable link in the movement of
goods from the principal to the agent and
http://www.judis.nic.in
Order dt. 14.02.2020 in W.P.No.2739 of 2005
The State of Tamil Nadu Vs. Tvl.Kumaran Mills Limited & Anr
10/14
therefore the consignment sales effected
outside the state cannot be treated as
interstate sales under Section 3(a) of the CST
Act. The interstate sale has to be proved not
by way of general observations and surmises
but with reference to specific movement as to
whether they were sent in pursuance of a
specific contract of sale or not. Therefore, on
facts and on law, we have no hesitation in
holding that the revision of assessments have
been wrongly made in respect of the sale
effected through the agents outside the State.
Therefore, the orders passed by the first
appellate authority is set aside.