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2014 (6) TMI 878 - HC - VAT and Sales Taxlevy of tax on interState sale - Interpretation of interState sale - Held that:- There is neither any interState sale nor the view taken can be perverse. The Tribunal in paragraph 11 of the order under challenge noted the admitted facts. Upon perusal of the record and assessment order, the Tribunal found that the sales effected by the Appellant were not stray transactions. They were bulk sales and volume was more than ₹ 3,00,000/-per transaction. During crosschecking, the stand of the Assessee was that the gold was a precious metal and high value commodity. The transportation is generally not followed and therefore delivery in most of the cases is personally taken. Yet, the Tribunal found that the Assessing Authority confirmed by crosschecking the movement of the goods from Maharashtra to other states, the invoices drawn and the other documents would demonstrate that all the goods moved out of the State and that the party is outside Maharashtra. - Tribunal's order cannot be said to be perverse. The Tribunal in the backdrop of the definition of 'interState sale', has applied correct parameters in consonance with provisions of section 3 of the Central Sales Tax Act 1956. - no prejudice is caused to the Appellant, we uphold the view of the Tribunal. The Tribunal has based its conclusion on the admitted facts and the tax invoice bills. These are admitted documents and based on which the conclusion is reached. It being a possible conclusion and warranting no interference in our appellate jurisdiction, the appeals are dismissed - Decided against assessee.
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