TMI Blog2002 (6) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... ade up of the sale price of Rs. 31,500 and Central sales tax of Rs. 1,260. There is no dispute that the goods were transported to Calcutta by lorry and the documents of title were handed over to the United Bank of India, Calcutta for collection from the buyer, M/s. Jai Bharat Enterprises. The buyer did not pay the amount to the bank and clear the goods. It was found that the dealer came to know about the same through its banker and then, arranged to sell the goods which were sent earlier to Calcutta to another buyer. 3.. The case of the dealer is that the sale in favour of M/s. Jai Bharat Enterprises was an unfructified sale and the sale to the subsequent buyer is not an inter-State sale, but a local sale in the State of West Bengal and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llection. There is no dispute that had the sale been fructified, it would have been inter-State sale. It is on the refusal by the first purchaser that the goods were sold to a subsequent purchaser. The dealer, the petitioner herein, has not established that the goods were taken delivery from the carrier by its local agent when the goods reached Calcutta, nor was it established that the journey had terminated in terms of Explanation 1 to section 3(b) of the Central Sales Tax Act. The petitioner has also not established that there was a local agent who took delivery of the goods from the carrier and who in turn, sold the goods in favour of the subsequent purchaser, nor is it the case of the petitioner that on the refusal by the first purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of such delivery and terminate only at the point of time when the delivery is taken from such carrier. On the facts of the case, we hold that the movement of the goods from this State to the State of West Bengal did not terminate until the subsequent buyer took delivery of the goods. 9.. We also find that the ratio of the decision of this Court in Thavakkal Agencies v. State of Tamil Nadu [1981] 47 STC 179, would apply to the facts of the case where a similar question was considered by this Court and this Court held that a similar transaction would attract the provisions of section 3(b) of the Central Sales Tax Act. Following the decision, we hold that the sale effected by the petitioner was an inter-State sale and was liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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