TMI Blog1976 (8) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... Inter-state sales 4,06,997.84 Sales return 14,448.05 CST collected 13,747.32 Packing and forwarding charges 1,122.23 . 4,36,315.44 Exemption was allowed regarding Central Sales Tax collection to the extent of Rs. 13,747.32 and for packing and forwarding charges of Rs. 1,122.23. In the assessment order, the officer has mentioned that the assessee has effected sales to dealer of Bombay State as per orders specifically booked in 602 individual cases on job card basis, that jobs were under-taking specifically against each individuals and the supplies were made against orders for all the transactions and that the assessee has not paid tax stating that those sales were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbay branch were giving an indent number for the purpose of identification and the goods were consigned to the Bombay branch. Then the Bombay branch cleared the goods and then sold to the Bombay buyers. The Bombay branch collected sales tax under the Bombay Sales Tax Act. The goods did not move from Madras to Bombay in pursuance of any contract with the Bombay buyers. Orders were placed only with the Bombay branch for goods to be supplied by the Bombay branch only. The intention of the parties was only to effect the sale at Bombay by the Bombay branch. Therefore, the appeal on the disputed turnover of Rs. 20,694 has to be allowed. The appellant has not pressed the appeal so far as the turnover of Rs. 4,450.80 as per endorsement made in cl. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent articles manufactured by the Madras had office or that they had any intention that they would be buying the indent goods moving from the Madras head office through their breach at Bombay. With this background it has to be seen whether the assessment of the turnover of Rs. 20,694 as inter-State sales is valid. 8. The AAC has quoted a passage from the order of this Tribunal in T.A. 977/71 dt. 20th July, 1972, Kutty Flush Doors and Furniture Co. Ltd. wherein the decisions of the Madras High Court in 23 STC 152, Arasan Match Industries and 23 STC 32, The English Electric Compnay of India Ltd. have been discussed and has found that the disputed turnover is inter-State sales turnover. But the learned Authorised Representative for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. There was no agreement between the State Transport Department and the appellants regarding the source of supply. On the directions of the Madras Officer, the Trivandrum Depot supplier the motor spirit to the Transport Department at the pump located in the workshop at Nagercoil. The motor Spirit was brought by the appellants in their own lorries. The bills were issued by the Madras office and passed for payment by the Accounts officer of the Transport Department at Madras. The CTO treated these transactions as retail sales within the State of Madras. The appellants contended that as the indents were placed at Trivandrum and the supplies were made for the Trivandrum Depot, the transactions partook the character of inter-State Sales and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Tribunal was not correct in holding that there was no pre-existing contract of sale in pursuance of which the goods were transported from Madras State and that the Tribunal has to ascertain from the terms of the contract whether the movement of matches from the State of Madras to the State of Mysore and Maharastra were occasioned by the contract in the sense whether the contracts provided for such movement or whether it is an incident of contract. In the present case there is absolutely no contract for the movement of the goods for which the buyers placed orders from the Madras State at Bombay State. It is also not shown that it is even an incident of the contract as the contract could have very well been performed witho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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