The CESTAT held that the movement of goods from the appellant's manufacturing unit in Rajasthan to its...

The CESTAT determined that the transportation of goods from the appellant's manufacturing facility in Rajasthan to its depots in Bihar and Jharkhand was classified as inter-state stock transfers rather than inter-state supply of goods. As a result, no central sales tax was applicable. The demand for tax was nullified, and the appeal was granted, taking into account the Liquor Sourcing Policy of Bihar, the Liquor Policy of Jharkhand, and consistent Master Agreements between the appellant and the respective state Corporations. .....

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