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2021 (5) TMI 526 - HC - VAT and Sales TaxSuo motu revisional power - restoration of order of assessment passed by the first respondent - CST Act - assessment year 1994-95 - whether the goods were sold in the other States/UTP in the same transport carrier and would it tantamount to a case of inter-state sales and not that of a branch transfer? - HELD THAT:- An identical issue was considered by the Hon'ble Division Bench of this Court in the case of STATE OF TAMIL NADU VERSUS PMP. IRON AND STEEL INDIA LIMITED AND ANOTHER [2009 (11) TMI 856 - MADRAS HIGH COURT] wherein it was held that the mere fact that the goods dispatched by the assessee and received by the agents have been sold on the very same date after their arrival or the next day itself could not be a reason to hold that the transactions were interstate sales. In the said case, the assessee produced before the Appellate Authority the copies of sale pattials, invoices rendered by the agents as well as the excise gate pass and the above said documents clearly proved that the transactions were consignment sales as held by the Appellate Authority. The order passed by the First Appellate Authority dated 25.7.1997 is restored - Petition allowed.
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