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TMI Blog2021 (12) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 9(2) of CST Act r/w Section 16 of the TNGST Act. On appeal, the said assessment orders were set aside by the First Appellate Authority, after holding that if the transaction was to be treated as an inter state sale in terms of Section 3(a) of the CST Act, there must be a sale of goods and movement of such goods from the one state to another, as a result or as an integral part of the sale, whereas, in this case, there was no proof available with respect to delivery of goods. In the absence of any material evidence with respect to movement of goods, the quotations recovered from the business place of the petitioner, cannot be treated as sales. Hence, there was no inter-state sale taken place, as rightly held by the first Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax towards sales suppression, besides penalty. In response to the said notices, the petitioner submitted its objections stating that the quotations were issued to the intending buyers, who desired to know the price of the products, and that, all the quotations may not materialise into sale. Being dissatisfied with the same, the respondent passed the assessment orders on 28.06.2002 thereby confirming the proposed tax along with penalty. 3.Aggrieved by the assessment orders, the petitioner filed appeals before the Appellate Assistant Commissioner (CT), Erode and the details of the same are tabulated below: S.No. A.P.No. (CST) Proceedings No. and Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence for the delivery of goods to any carrier for onward transport and in the absence of such proof of sale or sale of suppression, the taxable turnover were ordered to be deleted and accordingly, the assessment made were set aside. 4.Challenging the orders passed by the First Appellate Authority, the Revenue went on appeals before the Tamil Nadu Sales Tax Appellate Tribunal. After examining the entire facts and circumstances of the case more particularly that during the course of inspection, incriminating documents were recovered and having observed that there was no cogent and clear reason for taking a different stand from the view taken by the Assessing Authority, the Tribunal reversed the orders of the First Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titute an inter-state sale, the following essential ingredients have to be made: a. There is a sale of goods. b. There is inter-state movement of goods. c. There is an integral/inextricable link between the sale and the interstate movement. Whereas, in this case, none of the ingredients has been made out. In the absence of any material evidence with respect to movement of goods, the quotations recovered from the business place of the petitioner, cannot be treated as sales. Hence, there was no inter-state sale taken place, as rightly held by the first Appellate Authority. 8 . In similar circumstances, in W.P.Nos.14394 to 14396 of 2008 filed by the very same petitioner, a Division Bench of this Court, by order dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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