1994 (11) TMI 392

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..... section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"), is filed by the State against the order of the Sales Tax Appellate Tribunal in T.A. No. 863 of 1979 dated October 16, 1985. The point urged before us by the learned Government Pleader, Commercial Taxes, is that the disputed turnover relates to inter-State sale, as such, the Tribunal ought not to have treated t .....

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..... wo grounds: (i) in similar cases the transaction was treated as a consignment sale and no reason was given as to why the present transaction was treated differently; and (ii) that the reason given by the first appellate authority to treat the transaction as an inter-State sale did not conclusively establish that the transaction was an inter-State sale. It would be useful to note here the relevant .....

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..... r purpose. Admittedly, there was a transfer of document of title to the goods while the goods were in transit from the State of Andhra Pradesh to the State of Karnataka. So, by definition, the transaction is an inter-State sale. The further ground given by the Tribunal that the assessee was having "F" forms is not relevant because they were not certified and acted upon by the assessing authority. .....

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