Non applicability of Central Sales Tax on stock transferring of Beer from manufacturing units to depots situated in other States

Carlsberg India Pvt Ltd Vs State of Rajasthan (CESTAT Delhi) Conclusion: Central Sales Tax was not applicable on mere stock transferring of beer from manufacturing units to depots situated in other State as movement of goods could not be considered incidental to the Master Agreement Held: The issue involved in these appeals relates to demand of central sales tax on movement of goods from the manufacturing units of assessees situated in the State of Rajasthan to their depots in the State of Bihar and the State of Jharkhand. The impugned order had treated the movement to be arising out of inter...