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2022 (1) TMI 1117 - HC - VAT and Sales TaxClassification of supply - sale or stock transfer - movement of goods from Bangalore to Navi Mumbai - only the party actually exporting the goods alone can be said to affect sale in the course of export ‘occasioning’ such export or not? - levy of central sales tax - goods even if it is conclusively proved by documentary evidence that the goods have been exported proved by reason of failure to furnish ‘F Forms’ - filing of ‘F Form’ is mandatory when the goods are not supplied by a dealer to his place of business or his agent or principal or not - proper examination not conducted by the authorities - HELD THAT:- It is pertinent to note that the Tribunal has held that there must be a single sale to attract Section 5(1), but it is not the case of the department that the goods have moved from the branch office in Karnataka to Head Office at Mumbai as a result of sale. On the other hand, it is construed as stock transfer. The test to be applied is whether the contract of the foreign buyers with the Head Office occasioned the movement of the goods from Bangalore branch office. This inextricable link has not been properly examined by the authorities. However, learned Additional Government Advocate argued that it is revenue neutral. This argument would not take the dispute to logical conclusion. The matter requires to be re-examined by the Tribunal in the light of the judgments referred to above vis-à-vis the documents produced before this Court. If the Excise pass has any inextricable link with the export, certainly the transaction would come within the purview of Section 5(1) of CST Act - the movement of goods occasions such export. These aspects require to be verified by the Tribunal considering the material evidence placed on record by the assessee. The Revision Petition is allowed in part and part matter on remand.
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