TMI Blog1992 (2) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... on the business of operating an automobile workshop and service station at Delhi. It also sold auto parts. The claim of the dealer was that it sold auto parts to different departments of Himachal Pradesh and Haryana Governments in the course of inter-State trade and it produced "D" form. The manner in which the transactions used to take place was that these departments used to send their vehicles to Delhi and the requisite parts would be fitted therein and then the vehicles would go back to Himachal Pradesh or Haryana. The assessing authority as well as the Assistant Commissioner of Sales Tax did not consider these sales as being in the course of inter-State trade and commerce. A further appeal was then filed to the Appellate Tribunal. Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer's workshop and auto parts are fitted therein and then the vehicles leave Delhi. In the absence of any written agreement what has to be determined is whether the movement of goods, viz., the auto parts from Delhi to outside Delhi was occasioned by the sale of those parts. Learned counsel for the department has vehemently contended that the sale was complete in Delhi when the auto parts were fixed in the vehicles. While relying upon the decision of a Division Bench of this Court in the case of Delhi Cloth and General Mills Co. Ltd. v. Commissioner of Sales Tax [1981] 48 STC 351 it has been submitted that there was no term of the contract which occasioned the movement of goods from one State to another. He has further submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mir the dealer, namely, the DCM, would in no way have been affected by it. After the delivery of vanaspati ghee was made at Delhi and the price received, the DCM had no further interest in the matter. In the present case, however, the transaction is not complete with the fixation of auto parts in the vehicles of the State Governments. What is of vital importance to note is that as observed by the Assistant Commissioner of Sales Tax in his order that according to the dealer "sale prices were received after the goods were approved by the Government department authority situated in the other States". This contention has not been refuted and has obviously been accepted. It is clear, therefore, that the price was not to be received by the deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered into with the help of telex facility. The finding of fact in the present case is that the goods moved from one State to the other. There is a verbal contract which has been entered into between the dealer and the departments outside Delhi. It is as a result thereof that auto parts were fixed in the vehicles and those vehicles went back to their respective States and the price was received only after the auto parts which were supplied have been approved by the purchasers. The inescapable conclusion, therefore, is that there was a movement of goods from Delhi to outside the State and that this movement had been occasioned by the sale which was effected by the dealer. The movement of goods was incidental to the sale and was also an implie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
