O R D E R

(Order of the Court was made by DR.VINEET KOTHARI,J.)

The State has filed this Writ Petition, aggrieved by the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) dated 27.03.2003, whereby the learned Tribunal allowed the Appeal of the Assessee, holding that the transaction in question amounted to branch transfer made by the Assessee which was duly supported by Form-F which was duly verified during the Assessment proceedings and therefore, there was no question of Revision/Re- assessment for want of compliance with the terms under Rule 4 (3-A) of the Central Sales Tax Rules. The relevant findings of the Tribunal are quoted below for ready reference:

"28. The Department has not pointed out any discrepancy in the Form F declarations to render them as unacceptable. The authorities below have not established that there is a movement of goods against a particular order of direction in order to impose tax under Section 3 (a) of the 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 a