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HomeIndirect TaxesMovement of Goods to Depots for Inventory Replenishment Can’t Be Treated as...

Movement of Goods to Depots for Inventory Replenishment Can’t Be Treated as Inter-State Sale: CESTAT

Indirect Taxes

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By Mariya Paliwala
Movement of Goods to Depots for Inventory Replenishment Can’t Be Treated as Inter-State Sale: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that the movement of goods by Kimberly Clark Lever Pvt. Ltd. from Maharashtra to its depots across different States for inventory replenishment cannot automatically be treated as inter-State sales merely because a broader distribution arrangement existed with Hindustan Lever Limited (HLL).  The…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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