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2010 (8) TMI 824 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case and on the basis of the evidence placed on record the Tribunal was justified in coming to the conclusion that the impugned sale was not a sale covered by section 3(a) of the Central Sales Tax Act, 1956? Held that:- The movement of metal strips/bars from Mumbai (State of Maharashtra) to Vapi/Silvasa (State of Gujarat) was in pursuance of and incidental to the contract of sale between the applicant (seller) and M/s. Mody Sons Pvt. Ltd. (purchaser). We therefore hold that the Tribunal was not justified in holding that the sale in question was not inter-State sale, falling under section 3(a) of the CST Act. Under the circumstances we answer the question set out in paragraph 2 of this judgment in the affirmative, i.e., in favour of the applicant and against the Revenue.
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