CST not leviable as interstate movement of goods merely a branch transfer

Steel Authority of India Ltd Vs State of Odisha (Orissa High Court) Orissa High Court held that assessee has discharged its initial burden of showing that the transaction was only a branch transfer, whereas, the Department has been unable to prove the transaction was not merely a branch transfer but was a movement of goods by way of interstate sale. Accordingly, Central Sales Tax not leviable. Facts- The present revision petition by the Petitioner-Assessee was registered as a result of a reference made by the Odisha Sales Tax Appellate Tribunal referring the question that whether the Tribunal ...