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TMI Blog2011 (8) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 21(4) of the Act. It is not necessary that the STATshould, in every case, conduct an enquiry before passing the order confirming the order of the revisional authority. The order of the STATis a well considered and reasoned order. It does not necessitate interference in revision proceedings under section 22(1) of the APGST Act. Appeal dismissed. - TREVC No. 22 of 2011 - - - Dated:- 5-8-2011 - RAO V.V.S. AND RAMESH RANGANATHAN V.V.S. JJ. S. Dwarakanath for the petitioner None appeared for the respondent ORDER This revision, under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 ( the APGST Act ), is against the order of the Sales Tax Appellate Tribunal, Hyderabad, ( STAT , for short), in T. A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld submit that no tax can be levied, under the provisions of the CST Act, on the sale of DEPB licences since there was no movement of goods to other States pursuant to orders placed by buyers in the other States; the petitioner's representative had carried the DEPB licences personally to other States, and had sold it to buyers thereat; such sale transactions could, at best, be held to be local sales in the other States; and, as the petitioner had produced certificates from the buyers in this regard, such sale of DEPB licences could not be treated as inter-State sales liable to tax under the CST Act. The learned counsel would submit that the findings of the STATare perverse and, as the petitioner had discharged the initial onus of establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial called upon. There must be some material with the Department, which is presumptive of, or from which an inference may be even a far-fetched inference can be drawn, that the sale was an inter-State sale. In the absence of any such material, it would not be reasonable on the part of the Revenue to hold that the taxable event has occurred, merely on account of the failure of the assessee to produce the relevant material. Where there is a total absence of material suggesting that the sale took place in the course of inter-State trade, the authorities cannot come to the requisite conclusion merely with reference to the rule relating to burden of proof. Facts which are within the special knowledge of the assessee must, however, be disclose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant material, and has not taken into account irrelevant material in basing its conclusions, the decision of the Tribunal is not liable to be interfered with unless, of course, the conclusions arrived at by the Tribunal are perverse. (Commissioner of Income-tax v. Karam Chand Thapar and Bros. (p) Ltd. [1989] 176 ITR 535 (SC); [1989] 65 Comp Cas 728 (SC); [1989] 2 SCC 31). Under section 3(a) of the CST Act, a sale or purchase of goods is deemed to take place in the course of inter-State trade or commerce if the sale or purchase occasions movement of goods from one State to another. A sale, by definition, being transfer of property becomes taxable under section 3(a) if the movement of goods from one State to another is under a covenant, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lone filed; these self-serving statements did not establish that the sale did not occasion inter-State movement of the goods; it was reasonable to come to the conclusion that the buyers were found first, and then the licences were sent either by person or through courier or post to three different cities in three different States of India, to be handed over to the agreed upon buyers; when the DEPBs were carried by their person , the movement of goods took place from the State of Andhra Pradesh to the States of Uttar Pradesh, Gujarat and Tamil Nadu; on being asked whether the petitioner had any branch in Uttar Pradesh, Gujarat and Tamil Nadu, the petitioner's counsel had replied in the negative; this also established that the goods move ..... X X X X Extracts X X X X X X X X Extracts X X X X
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