The Appellate Tribunal upheld the order that the interstate transfer of goods by the appellant from its...

The Appellate Tribunal upheld the determination that the interstate transfer of goods from the appellant's factory in Coimbatore to its depot in Palakkad, Kerala, constituted inter-state sales, thereby attracting central sales tax for the period from April 1, 1996, to August 28, 1996. This conclusion was based on evidence from correspondence and invoices indicating that the sales occasioned the interstate movement of goods under the disputed Forms F. However, the order of assessment for the remaining assessment year was set aside. The appellant's request for an order under Section 22(1B) of the CST Act to direct Kerala to transfer the refundable sales tax amount to Tamil Nadu was denied due to insufficient details regarding the sales tax paid in Kerala. Consequently, the appeal was dismissed. .....

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