O R D E R

(made by Dr.VINEET KOTHARI, J.)

The Revenue has filed this writ petition aggrieved by the order of the Tamil Nadu Sales Tax Appellate Tribunal dated 6 January 2003, allowing the appeal of the Assessee and holding that the goods transfer in question supported by “F” Form is taxable under the provisions of the Central Sales Tax. The relevant findings of the learned Tamil Nadu Sales Tax Appellate Tribunal, is quoted below for ready reference:-

7. The Department has not pointed out any discrepancy in the Form F declarations to render them as the acceptable. The authorities below have not established that there is a movement of goods against a particular order or direction in order to impose tax under Section 3(a) of CST Act, 1956. The grounds for rejection of the claim relying on certain clauses in the agreement read in isolation and relying on payment received in advance and sale made on the same day are not in accordance with law and are not based on concrete findings. The sale pattials are indeed a running account of details related to date wise inward receipt of goods by the agents in the other state wherein its quantity received on each occasion, Form XX No. under which the