Central Sales Tax not applicable on Mere Stock Transferring of Beer from Manufacturing Units to depots situated in other State: CESTAT rules Carlsberg India Pvt. Ltd [Read Order]
The movement of goods from the State of Rajasthan to the depots of Carlsberg in the State of Bihar, therefore, cannot be said to have been occasioned by reason of any sale agreement. The appellants treated the sale from its depots in the State of Bihar to the Corporation in the State of Bihar as sale and paid local VAT.
In a ruling in favour of Carlsberg India Pvt. Ltd, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Central Sales Tax is not applicable on mere stock transferring of beer from manufacturing units to depots situated in other State. Carlsberg India Pvt. Ltd, United Breweries Ltd and…
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