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2020 (2) TMI 120 - HC - VAT and Sales TaxLevy of Sales Tax - inter-state transfer or not - Branch/Stock/Consignment transfer of goods - CST Act - HELD THAT:- The learned Tribunal erred in reversing the cogent findings of the First Appellate Authority merely because the agent sold the goods in question immediately after the receipt of the goods from the Principal. This court explained the position and pre-requisites of an inter state sales 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 there being no power vested in the authority to review its order under section 7 of the CST Act or to keep such order in abeyance, the stand of the second respondent in the impugned letters dated 27.2.2019 informing the petitioners that their on-line applications had been approved through oversight and that High Speed Diesel would be included in CST commodity after obtaining guidance of the higher authority cannot be countenanced even for a moment. The present writ petitions filed by the Assessee deserve to be allowed and the impugned order passed by the Sales Tax Appellate Tribunal deserves to be set aside - decided in favor of petitioner.
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