Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1962 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1962 (4) TMI 53 - SC - VAT and Sales TaxWhether the transactions to whose details we shall presently refer, which the respondent admittedly entered into, were or were not "sales of goods" within the Madras General Sales Tax Act (Act IX of 1939) so as to enable the turnover represented by these sales to be brought to tax under the Act? Held that:- Appeal allowed. No doubt, if on the facts there was no delivery of the goods to the last holder of the delivery order, the entire fabric on which the case for the appellant rests would disappear. There is however no factual basis for this submission. This fact was not alleged by the respondent at any stage of the proceedings starting from the plaint in the Court of the District Munsif right up to the statement of the case in this Court and besides, all the Courts have proceeded on the basis that such delivery was effected to the last endorsee of the delivery order but they held that such delivery did not become a sale by the respondent so as to attract the liability to tax under section 3 of the Act. We have therefore no hesitation in rejecting this argument.
|