Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 938 - HC - VAT and Sales TaxCentral sales tax / CST - Branch transfer or inter-state sales - pre-concluded contract of sale executed with the Agent in Kerala - Central Sales Tax Act - HELD THAT:- There are no merit in the submission made by the learned counsel for the Revenue that any pre- existing contract was established by the Revenue to tax the Branch transfers made by the Assessee Principal from the State of Tamil Nadu to the State of Kerala to its Agent M/s. Pandian Agencies. Merely because the sales made by the Agent are immediately on the succeeding day or dates or in the near future, it does not entitle the Revenue to draw any presumption of link between movement of goods to the sale conducted by the Agent in the Kerala as Branch of the Assessee Principal. The essential ingredient of Inter State Sale viz., movement of goods commencing from one State to another in pursuance of the pre-existing contract is not satisfied in the present case also. The concurrent findings of the two Appellate Authorities in favour of the Asessee do not call for any interference by this Court in the Writ jurisdiction. Petition dismissed - decided against Revenue.
|