which the Assessee was denied the exemption on the interstate sales of wheat bran
claimed to have been sold by the assessee as cattle feed ... Nadu Salex Tax Appellate Tribunal & Ors) dated 29.01.2020
course of interstate sale and Entry 57(v) of Part A of Third Schedule of TNGST
case, as the transactions in question, were made as direct interstate
sales under the guise of depot transfer by the assessee, which is taxable under ... impugned transactions holding that the appellants have
camouflaged the interstate sales as depot transfer. For the
reasons stated above we have set aside the levy
Therefore, when export sale has not been specifically excluded as
in the case of inter-state sale while imposing purchase tax, there
is absolutely ... disposed of outside the State otherwise than
by way of interstate sale either in the form of branch transfer or
consignment sale or export sale
consignment
transfer/ branch transfer, not attracting any Central Sales Tax, as
inter-state sales. But without any rhyme or reason, the learned
Tribunal has reversed ... goods
were received from the Principal does not establish any interstate sale
by the Principal.
3. The findings of the learned First Appellate Authority
consignment
transfer/ branch transfer, not attracting any Central Sales Tax, as
inter-state sales. But without any rhyme or reason, the learned
Tribunal has reversed ... goods
were received from the Principal does not establish any interstate sale
by the Principal.
3. The findings of the learned First Appellate Authority
establish that the sale was
effected through the agents in other state and
could not be held as inter-state sales, as there ... consignment sales effected
outside the state cannot be treated as
interstate sales under Section 3(a) of the CST
Act. The interstate sale
exempt from Sales Tax,
did not charge sales tax from the Assessee and therefore, rightly
claimed the exemption on the interstate sale of the said ... originally sold from the dealer within
the State itself as exempt form sales tax under the same entry.
http://www.judis
Sales Volume comprises only local sales taxable under the TNGST Act
or would include the Global Sales made by the Assessee viz., Branch
transfers, interstate
situation the transaction is not one of Branch
transfer but an interstate sale as decided by the
Supreme Court of India in the case
Commercial Taxes and
Religious Endowments,
Chennai 600 009.
3. Tamil Nadu Sales Tax Appellate Tribunal,
(Additional Bench),
represented by the Secretary,
City Civil Court Buildings ... exemption on
locally purchased tanned skins sold in the course of interstate sales to the
extent of Rs.7,83,349/- and taxed the same
