TMI Blog1986 (6) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... open prison at Nettukaltheri Dear Kattakkada (Kerala) is assessable as the "last purchase" within the State of Kerala. The plea of the assessee was that the purchase was in the course of the inter-State trade and that the said turnover is not assessable under the State Act. The assessing authority held that the rubber was purchased by the assessee from the open prison at Nettukaltheri in this State and that the transaction was complete within this State and so exigible to tax under the State Act. It was affirmed in appeal by the Deputy Commissioner of Sales Tax. In second appeal, the Appellate Tribunal held that the turnover amounting to Rs. 3.53,373 formed part of inter-State purchases of rubber by the assessee's branches and so the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well the branches were purchasing rubber from the open prison at Nettukaltheri and also from other dealers in the State. The open prison authorities had despatched other quantities also. Copies of the "N forms" produced before the authorities were produced before us for perusal. It is evident therefrom as also the statement furnished by the Superintendent, Open Prison, that the rubber was despatched by the Superintendent of Open Prison to the branches of the assessee at Jullundur and Delhi. On a perusal of the relevant N forms, we have no doubt in our mind that the movement of the goods from this State to Jullundur and Delhi was as a result of the terms in the contract of sale between the seller of the goods in this State and the purchasers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding so. We see no error either in the reasoning or in the conclusion of the Appellate Tribunal in accepting the plea of the assessee in that regard. There is no error of law in the order of the Appellate Tribunal. Indeed the finding of the Appellate Tribunal that the movement of 29,807 kilograms of rubber was occasioned by the contract of sale between the open prison at Nettukaltheri and the assessee's branches outside the State and that there was sufficient link between the movement of the goods and the contract of sale, are findings of fact based on sufficient material. The findings arrived at by the Appellate Tribunal are questions of fact. Even if, it is assumed that it is a mixed question of fact and law, we should state that the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the file, nor was there any material to show that the sales of rubber were effected as stated in true copy of the letter, the Tribunal doubted its genuineness. For the purpose of this case, it is sufficient to hold that even on the basis of N forms, invoices and certificates of ownership adverted to and relied on by the Appellate Tribunal, the conclusion reached by it, that there was sufficient link between the movement of goods and the contract of sale and that the seller was aware that the goods were sent outside the State and so the transactions were interState in character is justified. The tax revision case is without merit and it is dismissed. No other point was argued by the Revenue. Issue carbon copies of the judgment to counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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