Supplies from mother warehouse to CFAs are mere stock transfer covered within 6A of CST Act

Sate of Maharashtra Vs Castrol India Ltd (CESTAT Delhi) CESTAT Delhi held that that movement of the goods from the mother warehouse of Castrol in the State of Maharashtra to the Clearing and Forwarding Agents [CFAs] located in other States are supplies in the nature of ‘Stock Transfers’, which fall within the scope of section 6A of the CST Act. Facts- The issue that had arisen for consideration before the Sales Tax Tribunal was whether the movement of goods from the mother warehouse of Castrol in the State of Maharashtra to the Carrying and Forwarding Agents in other States are supplies ma...