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TMI Blog2019 (6) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... re sold through courier and till the goods are delivered to the buyer, the appellant is the owner of the goods, as in case, buyers refuse to take the delivery of the goods, it is the duty of the courier to return back the goods to the appellant. In that circumstance, the goods have been delivered by the appellant at buyer s place and the place of buyer is the place of removal in facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the appellant is sending the goods through courier and till the goods reach to the buyer s place, the appellant is the owner of the goods. In case, the buyer refused to take the delivery of the goods, the goods were returned by courier to them. In that circumstance, till the delivery of the goods to the buyer, they are the owner of the goods; therefore, in view of the CBCE Circular No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t required to be charged. This is not the mandate of law. In fact, for any inter state sale, C.S.T. is required to be charged by any seller of the goods. By charging C.S.T. does not make the goods are sold at the factory gate. In fact, we have to see that in terms of the CBCE Circular No. 10654/4/2018 dt. 08.06.2018, what is the place of removal. In this case, the goods were sold through courier a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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