TMI Blog2023 (1) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... e attention of this Court is drawn to the analysis of the facts by the Tribunal on 08.07.2022. It is also not in dispute that the methodology adapted for the Maharashtra Branch, where 15 transactions are made, the Tribunal at Maharashtra has accepted lorry receipts and that aspect has been overlooked by the Assessing Officer while analyzing the facts. Likewise, two transactions which had taken pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON (FOR STAY) NO. 2 OF 2022 IN R/TAX APPEAL NO. 696 OF 2022 - - - Dated:- 16-12-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT YUVRAJ G THAKORE FOR THE APPELLANT MR. TRUPESH KATHIRIYA, AGP FOR THE OPPONENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. The Assessing Officer assessed the appellant and determined the sum of Rs.18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court seeking to raise following questions of law: A. Whether in facts and circumstances of the case the Tribunal has erred in law in not considering the impugned Transaction as Branch Transfer Transaction and therefore would not be exempted from payment of Tax under Section 6A of the CST Act. B. Whether in facts and circumstances of the case the Tribunal has erred in law in not consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al at Maharashtra has accepted lorry receipts and that aspect has been overlooked by the Assessing Officer while analyzing the facts. Likewise, two transactions which had taken place at Rajasthan also has been overlooked by A.O. Noticing the fact that essential dealing on the facts and this glaring facts have been overlooked, let the matter be remitted back to the Tribunal. 7. Till the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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