TMI Blog2014 (6) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... delivery in most of the cases is personally taken. Yet, the Tribunal found that the Assessing Authority confirmed by crosschecking the movement of the goods from Maharashtra to other states, the invoices drawn and the other documents would demonstrate that all the goods moved out of the State and that the party is outside Maharashtra. - Tribunal's order cannot be said to be perverse. The Tribunal in the backdrop of the definition of 'interState sale', has applied correct parameters in consonance with provisions of section 3 of the Central Sales Tax Act 1956. - no prejudice is caused to the Appellant, we uphold the view of the Tribunal. The Tribunal has based its conclusion on the admitted facts and the tax invoice bills. These are admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate to another. 3. Reliance is placed on the judgment of the Hon'ble Supreme Court in the case of Balabhagas Hulaschand and another v/s State of Orissa, reported in 37 STC 207 and in the case of Saraswathi agencies v/s Sales Tax Appellate Tribunal (Main Bench) Chennai and another, reported 21 VST 200 (Mad). 4. We are afraid that we cannot accept this contention and are unable to agree with the Assessee's Counsel. Admitted facts in this case would show that there is neither any interState sale nor the view taken can be perverse. The Tribunal in paragraph 11 of the order under challenge noted the admitted facts. Upon perusal of the record and assessment order, the Tribunal found that the sales effected by the Appellant were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Tribunal's order cannot be said to be perverse. The Tribunal in the backdrop of the definition of 'interState sale', has applied correct parameters in consonance with provisions of section 3 of the Central Sales Tax Act 1956. All this is in accordance with the judgments rendered by the Hon'ble Supreme Court and which have been relied upon. 6. In the case of Saraswathi Agencies (supra), the Madras High Court found that in order to come under the category of interState sale, the sale should be to a purchaser outside the State and there should be movement of goods from one State to another. In case the movement of goods from one State to another was occasioned on account of the agreement entered into between the seller ..... X X X X Extracts X X X X X X X X Extracts X X X X
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