2017 (9) TMI 395

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..... goods, the transactions could not have been taxed as inter-State sales. If the department was aggrieved by the same, it was open for the department to challenge the same before the first appellate authority. Not having done so, the department cannot reverse the situation - appeal dismissed. - Tax Appeal No. 614 of 2017 with Civil Application (OJ) NO. 630 of 2017 In Tax Appeal No. 614 of 2017 - - .....

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..... Some of these transfers were covered by FForms certification. To that extent the Assessing Officer granted the benefit. However where the assessee failed to produce FForms, the same were treated as interState sales and not branch transfers. Before the first appellate authority, the assessee produced the FForms. The appellate authority in such cases also did not grant the benefit on the ground tha .....

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