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2010 (3) TMI 1037 - MADRAS HIGH COURTWhether the movement of goods to Pondicherry was an inter-State sale? Held that:- The AO has relied on the orders placed by Petrogel India Private Limited, Chennai, enclosing the cheque for certain sum towards the supply of cement to their factory at Pondicherry. This is one of the instances for which the records were scrutinised and were relied upon by the assessing officer. This finding, based on the above records, has been confirmed by both the Appellate Assistant Commissioner as well as the Tribunal which, in our considered view, requires no interference. Further, as per section 3(a) of the Central Sales Tax Act, 1956 there is a deeming provision which states that a sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase occasions the movement of goods from one State to another. Accordingly, we reject the first contention of the learned counsel for the petitioner. A reading of the impugned orders does not indicate the consideration of any individual transaction, barring the transaction relating to the 276 metric tonnes, out of 2,242 metric tonnes. Thus as regards the payment of sales tax in respect of 276 metric tonnes, the orders impugned in the writ petition are confirmed.In respect of the rest of the quantity of cement, i.e., 1,966 metric tonnes, the matter is remitted back to the assessing officer for individual consideration afresh and in accordance with law.
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