9911796707
TMI Blog1994 (11) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act"), is filed by the State against the order of the Sales Tax Appellate Tribunal in T.A. No. 863 of 1979 dated October 16, 1985. The point urged before us by the learned Government Pleader, Commercial Taxes, is that the disputed turnover relates to inter-State sale, as such, the Tribunal ought not to have treated the transaction as a consignment sale. To appreciate the contention it is nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt sale and no reason was given as to why the present transaction was treated differently; and (ii) that the reason given by the first appellate authority to treat the transaction as an inter-State sale did not conclusively establish that the transaction was an inter-State sale. It would be useful to note here the relevant provision of section 3 of the Central Sales Tax Act, i.e., section 3(b), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods while the goods were in transit from the State of Andhra Pradesh to the State of Karnataka. So, by definition, the transaction is an inter-State sale. The further ground given by the Tribunal that the assessee was having "F" forms is not relevant because they were not certified and acted upon by the assessing authority. In this view of the matter, we are unable to sustain the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
