TMI Blog1988 (7) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Central Sales Tax Act to the extent of Rs. 20 lacs for the assessment year 1972-73. The point to be considered in this case is as to whether the said turnover of Rs. 20 lacs was in regard to the alleged branch transfer, relating to a branch situate at Delhi. The Sales Tax Tribunal under the impugned order stated that as a result of the enquiry it was found that there was no godown of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of 50 per cent is exempt as branch transfer and the remaining 50 per cent, i.e., the turnover of Rs. 20 lacs, is liable to tax under the Central Sales Tax Act. From a perusal of the order passed by the Sales Tax Tribunal it is clear that it has only upheld the liability of the assessee under the Central Sales Tax Act to the extent of Rs. 20 lacs on the sole ground that the sales in question wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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