TMI Blog2021 (5) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... DIA LIMITED AND ANOTHER [ 2009 (11) TMI 856 - MADRAS HIGH COURT] wherein it was held that the mere fact that the goods dispatched by the assessee and received by the agents have been sold on the very same date after their arrival or the next day itself could not be a reason to hold that the transactions were interstate sales. In the said case, the assessee produced before the Appellate Authority the copies of sale pattials, invoices rendered by the agents as well as the excise gate pass and the above said documents clearly proved that the transactions were consignment sales as held by the Appellate Authority. The order passed by the First Appellate Authority dated 25.7.1997 is restored - Petition allowed. - Writ Petition No.9461 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently, the place of business of the petitioner was inspected by the officers of the Enforcement Wing on 27.9.1994. Pursuant to such an inspection, the Assessing Officer proposed to reject the plea of the petitioner that the products such as kerosene were stock transferred to their branches in the other States treating the same as inter-state transactions. 4. The Assessing Officer accordingly completed the assessment by order dated 31.3.1997 and what weighed in his mind in doing so were two factors namely that (i) same day, same quantity and same transport carrier and (ii) the dispatch of goods from Madras to their branches was not in the ordinary course of business, but in compliance of specific orders for specific quantities of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, but they tried to show it as a branch transfer/consignment sales. The correctness of the order passed by the Joint Commissioner dated 29.10.1998 is the subject matter of this writ petition. 7. In our considered view, the First Appellate Authority rightly appreciated the documents, which had been placed on record and more particularly the delivery note in Form XX. Neither the Assessing Officer nor the Joint Commissioner doubted the veracity or validity of the delivery note, which is a statutory form. The only issue would be as to whether the goods were sold in the other States/UTP in the same transport carrier and would it tantamount to a case of inter-state sales and not that of a branch transfer. 8. An identical issue was con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction as an interstate sale. 9. A similar view was taken by another Hon'ble Division Bench of this Court in the case of M/s.Advance Paints (P) Ltd. Vs. CTO, Valluvar Kottam Assessment Circle [W.P.No.14193 of 2001 dated 09.12.2019] by following the decision of the Hon'ble Division Bench of this Court in the case of Tvl.P.M.P.Iron and Steel India Ltd. 10. The above decisions would fully apply to the case on hand and consequently, the necessary conclusion will be to hold that the impugned order is unsustainable in law. 11. For all the above reasons, the writ petition is allowed, the impugned order is set aside and the order passed by the First Appellate Authority dated 25.7.1997 is restored. No costs. Consequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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