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2020 (2) TMI 125 - HC - VAT and Sales TaxLevy of sales tax - inter-state sales or not - Stock Transfer/Branch Transfer made by the Assessee during the relevant period - HELD THAT:- The issue decided in the case of M/S. ADVANCE PAINTS (P) LTD. VERSUS THE COMMERCIAL TAX OFFICER, THE SALES TAX APPELLATE TRIBUNAL (ADDL. BENCH) [2019 (12) TMI 540 - MADRAS HIGH COURT] where it was held that merely on the assumption or presumption of any such kind of pre-existing contract, the Assessing Authority could not have imposed the tax under the provision of Central Sales Tax Act. Since necessary documents and evidence were already furnished before the Assessing Authority himself, furnishing of the same again before the Appellate Authorities was not at all called for. And therefore, on this premise, the Appellate Authority should not have confirmed the finding of the Assessing Authority that the Assessee is liable to pay tax under the Central Sales Tax Act. There are no merit in the petition - petition dismissed.
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