2016 (6) TMI 1100

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..... nt of the Sale of Goods Act, 1930 is complied with, in that circumstance, sales can be said to have been effected. Otherwise it is a mere case of stock transfer in the guise of sale. If the authority is satisfied that sale has been effected and appropriate VAT/sales tax thereon has been paid into the Treasury, the appellant cannot be denied refund of Additional Duty of Customs suffered on the impo .....

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..... not be doubted. Sales made in the state of Karnataka has suffered VAT thereat. Wherever interstate transaction has been made, CST has been paid. All such taxpayments vouch bona fide of the appellant who has deposited sales tax in respect of sale ofthe imported goods sold through the respective bill of entries. 2. Revenue on the other hand says that because of the fiction of self raised in the i .....

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..... t which place such transfer has occured. Once such ingredient of the Sale of Goods Act, 1930 is complied with, in that circumstance, sales can be said to have been effected. Otherwise it is a mere case of stock transfer in the guise of sale. If the authority is satisfied that sale has been effected and appropriate VAT/sales tax thereon has been paid into the Treasury, the appellant cannot be denie .....

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