1985 (9) TMI 313 - SUPREME COURT

Whether the movement of the goods from the registered office at Hyderabad is occasioned by the order placed by the buyer or is an incident of the contract?

Whether the sale is one which occasions the movement of goods from one State to another?

Held that:- Writ petition dismissed. We direct the Commercial Tax Officer to afford a reasonable opportunity to the company to collect C forms and furnish them to the assessing authority before making an assessment against the company in respect of such transactions. We understand that so far as the turnover for the assessment year 1979-80 is concerned, the assessment order has been set aside in appeal and the case has been remanded to the assessing authority for granting sufficient time to the company to file the C forms in order to enable it to avail of the concessional rate of tax.

The petitioners have prayed for the further relief that as the aforesaid transactions have been held to be inter-State sales their inclusion in the assessment made under the corresponding State Sales Tax Acts should be deleted. We give liberty to the petitioner-company to make an application to the assessing authority concerned for the grant of such relief, and if the application is made within two months from today, we direct the said assessing authority to entertain the application, notwithstanding any period of limitation prescribed for such a proceeding, and to dispose of the claim in accordance with law.