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TMI Blog2007 (3) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of a writ of certiorarified mandamus to call for the records of the second respondent in its proceedings in T.A. No. 926/99, quash the order therein dated December 29, 2000 and further direct the second respondent to disputed transactions be exempted under section 6A of the Central Sales Tax Act, 1956 as stock transfers. The prayer in Writ Petition No. 8244 of 2001 is for the issuance of a wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the single judge of this court in the case of State of Tamil Nadu v. Shree Murugan Flour Mills (P) Ltd. The former reported in [1999] 115 STC 626 and the latter in [2005] 142 STC 399. In the former case, the assessee therein was a manufacturer of sun arc electrodes, having its head office at Coimbatore and branch offices at Bangalore and Bombay. It had appointed a dealer at Bangal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t occasioned by the indent, and hence the transactions were interState sales and taxable, which has been rejected by the court by giving reasons. The latter case is that under sub-section (1) of section 6A of the Central Sales Tax Act, 1956 and form "F" prescribed in rule 12(5) and the first proviso thereto, there is no need that all the agencies should necessarily be evidenced by a docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the correctness of these claims with reference to the records produced. Even at the time of hearing before the Tribunal, the petitioner produced copies of the records. The scrutiny of form "F" filed before the Tribunal would reveal that the goods which were sent were only semifinished goods, whereas the corresponding invoices revealed that the goods transferred were finished goods. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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