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TMI Blog2019 (12) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. The mere presumption of the Assessing Authority without any documentary evidence that the goods have moved from Tamil Nadu to Kerala and Bangalore pursuant to some pre-existing contract is unfounded. Merely because the agent happened to sell the goods received from the Principal in Tamil Nadu on the same date of receipt of goods or on the very next day or any day immediately thereafter, it is not a ground to treat the stock transfer/ branch transfer as an inter-state sale. Therefore, merely on the assumption or presumption of any such kind of pre-existing contract, the Assessing Authority could not have imposed the tax under the provision of Central Sales Tax Act. Since necessary documents and evidence were already furnished before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary documentary evidence to prove their contention. The appellants have not produced any proof for arrival of goods at other State and also they have not produced the stock account of the branches. Further the appellants have not filed the transport documents as required u/s 6(A)(1) of the Central Sales Tax Act 1956. The Assessing Officer had also noticed that the appellants have made entires showing that the goods were sold prior to their despatch. Mr.S.Saravanan, learned counsel for the appellants contended that the appellants have produced necessary evidence before the learned Appellate Assistant Commissioner. But the learned Appellate Assistant Commissioner had categorically stated in his order that the appellants have not produced an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m "F" in support of such Branch transfers were produced by the Assessee. Therefore, there was an assumption arrived at by the Assessing Officer that there were pre-existing contract and sales with the agent in Kerala and consequently, the movement of goods in question from Tamil Nadu to Kerala took place in pursuance of such pre-existing contracts and hence, such transaction will be liable to be brought under the Central Sales Tax Act. The relevant portion of the impugned order is quoted below for ready reference: "The position already shows that the goods were sold either on the same day or shown as sold prior to arrival. This could not have happened unless there was pre existing orders. The turnover of ₹ 3,29,733/- is treated as d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. Admittedly, before the Assessing Authority himself adequate proof of movement of goods from Tamil Nadu to Kerala had been produced by the Assessee. In support of the branch transfer/ stock transfer made by the Assessee, the prescribed Form "F" were also furnished by the Assessee. No pre-concluded contract with the buyer was found in the record of the Assessing Authority. The mere presumption of the Assessing Authority without any documentary evidence that the goods have moved from Tamil Nadu to Kerala and Bangalore pursuant to some pre-existing contract is unfounded. Merely because the agent happened to sell the goods received from the Principal in Tamil Nadu on the same date of receipt of goods or on the very next day or any day imme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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