2024-VIL-1718-CESTAT-DEL-CST
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VAT Tribunal

Central Sales Tax, 1956 - Inter-State Stock Transfer, Supply Agreement – Appellant manufactures beer in Rajasthan and supplies it to the Bihar State Beverages Corporation Limited and the Jharkhand State Beverages Corporation Limited under separate Master Agreements - Appellant treated the movement of goods from its manufacturing unit in Rajasthan to its depots in Bihar and Jharkhand as inter-state stock transfers – the authorities in Rajasthan treated it as inter-state supply of goods and demanded Central Sales Tax - Whether the movement of goods from the Appellant's manufacturing unit in Rajasthan to its depots in Bihar and Jharkhand was an inter-state stock transfer or an inter-state supply of goods – HELD - the movement of goods from the Appellant's manufacturing unit in Rajasthan to its depots in Bihar and Jharkhand was an inter-state stock transfer and not an inter-state supply of goods - The Tribunal in its earlier decision in the cases of M/s Carlsberg India Pvt. Ltd., M/s United Breweries Ltd., and M/s Mount Shivalik Industries Ltd., had held that the movement of goods from the manufacturing units to the depots in the other states was for the purpose of maintaining minimum stock levels as required under the respective state's liquor policies, and not pursuant to any prior contract of sale or agreement to sell - the Master Agreements between the Appellant and the Corporations did not contemplate or refer to any inter-state delivery of goods, and merely dealt with the manner of delivery at the Corporation's depots - the movement of goods was not occasioned by any prior contract of sale or agreement to sell and hence, it was an inter-state stock transfer not liable to Central Sales Tax - the order of the Rajasthan Tax Board is set aside and appeal is allowed
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