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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Dilip Gupta, President, P.V. Subba Rao, Technical Member
Kimberly Clark Lever Pvt. Ltd. – Appellant
Versus
State of Maharashtra – Respondent
| Table of Content |
|---|
| 1. distribution agreements without specified quantities are standing offers. (Para 7 , 8 , 9 , 10) |
| 2. assessment of branch stock transfers requires verification of actual sales. (Para 11 , 12 , 13) |
| 3. inter-state sale requires movement resulting from a binding contract. (Para 14 , 15 , 16 , 17 , 18) |
| 4. stock transfer occurs when movement precedes specific purchase indent. (Para 19 , 20 , 21 , 22) |
| 5. movement of unascertained goods to depots constitutes valid stock transfer. (Para 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32 , 33 , 34 , 35) |
| 6. minor defects in statutory forms do not invalidate stock transfer claims. (Para 36 , 37 , 38) |
JUSTICE DILIP GUPTA:
CST Appeal No. 12 of 2015 has been filed by M/s. Kimberly Clark Lever Pvt. Ltd.11. the appellant to assail the order dated 15.12.2014 passed by the Maharashtra Sales Tax Tribunal at Mumbai22. the Maharashtra Sales Tax Tribunal in VAT Appeal No. 59 of 2011 relating to the assessment order dated 10.02.2011 passed by the Deputy Commissioner of Sales Tax, Large Tax Payers Unit-I, Pune33. the Deputy Commissioner for the assessment year 2005-06.
2. The operative part of the order is reproduced below:
“The Vat Appeal bearing
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