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2014 (5) TMI 761 - HC - VAT and Sales TaxExemption of Tax - Inter-state sale – Whether delivery of raw rubber taken from State Trading Corporation, Chennai to the factories outside the State is inter-state sale – Held that:- Assessee's factories are located outside the State one at Andhra Pradesh and other at Pondicherry - The assessee gave the declaration that the rubber to be allotted was meant for use in the factory premises at the mentioned place for manufacturing and processing of end product mentioned Sl.No.4, the assessee also gave an undertaking that they shall not use the goods anywhere else nor would be sold any portion of allotment - In the allocation order, the names of the assessee's factories situated in Andhra Pradesh and Pondicherry were mentioned - The proforma invoice and delivery order were in the name of respective factories - In the background of these facts, it is held that the assessee is entitled to succeed. Relying upon SAHNEY STEEL v. PRESS WORKS LTD v. COMML. TAX OFFICER [1985 (9) TMI 313 - SUPREME COURT OF INDIA] - Even if the customer placed an order with the branch office when the branch office had communicated the terms and specifications of the order to registered office and the branch office itself was concerned with dispatching, billing and receiving of the sale price, the order placed by the customer was an order placed with the head office of the company, and for the purpose of fulfilling that order, the manufactured goods commenced their journey from the registered office in the State of Andhra Pradesh to the branch outside the State for delivery of the goods to the customer therein - When the assessee had placed orders on behalf of its branches/ factories, situated outside the State, there could be no doubt as regards the character of the sale as nothing but an interstate sale - Similarly regarding the purchase of tyres from State Trading Corporation on allotment of rubber, yet, the decision rested on the facts found - Therefore, the decision is distinguishable on facts – Relying upon CCE v. ALNOORI TOBACCO PRODUCTS [2004 (7) TMI 91 - SUPREME COURT OF INDIA] - Observations in judgments must be read in the context of the facts of the case – Accordingly, Revision dismissed, thereby confirming the order of the Tribunal – Decided against Revenue.
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