TMI Blog1988 (4) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciple in law, the Tribunal applied this correct principle of law to the facts of this case taking into cognizance the existence of T.P. form. - Special Leave Petition (Civil) No. 15054-15057 of 1985, - - - Dated:- 7-4-1988 - SABYASACHI MUKHARJI AND RANGANATHAN S. JJ. S.C. Manchanda, Senior Advocate (R.S. Rama and Ashok K. Srivastava, Advocates, with him), for the petitioner. -------------------------------------------------- The judgment of the Court was delivered by SABYASACHI MUKHARJI, J.- This is an application for leave to appeal under article 136 of the Constitution against the judgment and order of the High Court of Allahabad, dated 30th January, 1985. The respondent carried on the business at the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. form IV which is a transport permit issued by the Forest Department. The Forest Department had given in writing that this transport permit did not relate to sale but it was d certificate regarding the validity of nikasi of tendu leaves from the forest. It is well-settled that even if it is established that the assessee had obtained T.P. form IV that by itself will not show that the assessee had entered into inter-State sales. Merely because T.P. form had been issued, it does not follow that there were inter-State sales. The principles of inter-State sales were well-settled. In Bengal Immunity Co. v. State of Bihar [1955] 6 STC 446 (SC) Justice Venkatarama Ayyar had held that sale could be said to be in the course of inter-State trade o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The High Court addressed itself to the question whether the sales effected by the respondent, were inter-State sales or not. On an analysis of the findings of the Tribunal, the High Court found that the goods were (sic) moved out of U.P. in pursuance of an agreement for sale entered into between the assessees and their customers. The existence of T.P. form IV was taken note of but that did not conclude the matter. The condition precedent for imposing sales tax under the Central Sales Tax Act, is that the goods must move out of the State in pursuance of some contract entered into between the seller and the purchaser. If that is a correct principle in law, the Tribunal applied this correct principle of law to the facts of this case taking i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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