TMI Blog2020 (8) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... the above clarification dated 28.10.2016 of the Additional Chief Secretary/Commissioner of Commercial Taxes within a period of three months from the date of receipt of a copy of this order. - W.P.Nos.4743 to 4745 of 2013 M.P.Nos.1, 1, and 1 of 2013 - - - Dated:- 19-2-2020 - THE HONOURABLE MR. JUSTICE C. SARAVANAN For the Petitioner : Mr. R. L. Ramani , Senior Counsel for Mr. B. Raveender ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . But their claim is not entertained by this assessing authorities on the ground that the seller and the buyer are located within the State and hence, the E-1 declaration which they claim for production to BHEL is being denied by the assessing authorities. 2.As per Section 3 of CST Act, a sale would fall under the definition of interstate sales, if such sale occasions the movement of goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le effected between them or there is no link between the sale and the interstate movement of goods, such sale would not fall under the definition of interstate sales. The above ratio has been upheld in many High Court and Supreme Court judgments. 3.As far as the sale in the course of interstate movement of goods by transfer of documents of title to goods, which is called transit sales is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case the conditions prescribed under Section 3 and 6(2) of Central Sales Tax Act, 1956 are fulfilled. 3. It appears that the 2nd respondent has also passed orders following the above circular under similar circumstances for the Assessment Years 2013-14, 2014-15 and 2015-16 vide orders dated 31.07.2017, 20.06.2019 and 06.06.2019 respectively. 4. In the light of the above, these writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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