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2016 (6) TMI 1100 - CESTAT CHENNAI

2016 (6) TMI 1100 - CESTAT CHENNAI - TMI - Refund of SAD - payment VAT, CST on sales - Revenue says that because of the fiction of self raised in the invoices by the appellant in respect of sales, that created doubt in the minds of the appellate authority. Therefore, refund was denied - Held that:- Once such ingredient of the Sale of Goods Act, 1930 is complied with, in that circumstance, sales can be said to have been effected. Otherwise it is a mere case of stock transfer in the guise of sale. .....

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at the authority below could have examined the substance of the transaction without the format being examined. The sales were made to ultimate buyers sending the goods to the respective places of sale making the challans and invoices describing name of buyer and self . He further says that the sales consideration in respect of such sales have also been received and respective tax element has been deposited. All such aspects are also verifiable from record and genuineness of the transaction canno .....

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Therefore, refund was denied. 3. Heard both sides and perused the records. 4. Revenue drew attention to paras 5 to 7 of the Adjudication order. Perusal of those paragraphs does not throw light as to the application of the mind by the Adjudicating Authority. He has not understood the implication of the word self mentioned in the invoices. Once self is mentioned it may be a case that sale has not been effected. These are contract of future sale at the respective place of sale. Therefore, the auth .....

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