TMI Blog1976 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... elating to the value of purchase of cycle made from Tvl. Popular Cycle Importing Co., Madras on the ground that Single Point Tax as pet entry No. 38 of the first schedule to the Tamil Nadu General Sales Tax Act, 1959 had already been collected and paid by Tvl. Popular Cycle Importing Company, Madras was not correct. Adding 15% gross profit to the purchase value of the goods the turnover on revision under s. 32(1) was fixed at Rs. 63,566.95 taxable at 6%. The present appeal is against the aforesaid order of the Deputy Commissioner. 2. We heard Thiru V. Viswanathan, Authorised Representative for the appellants and the Additional State Representative for the State and examined the connected records. 3. The learned Deputy Commissioner was o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... butors for Humber Cycles in southern territory, that the company at Madras instead of receiving the cycles at Madras from Asansal (Calcutta) and then despatching to the appellants in Salem instructed the manufacturer, Sen Releigh Limited, Assansal to send the cycles to Salem direct. The movement of goods from Calcutta to Salem had been occasioned by the Sales by the manufacturer in Calcutta (Asansal) to the sole distributors and the property in the goods passed to the sole distributor when the goods were unconditionally appropriated by the manufacturer and to the appellants from Popular Cycle Importing Company, sole distributor, after the goods reached the destination and after the invoices were received from the sole distributor by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills for 69-70 are said to be not available with the appellants. Kasim Cycle Mart Invoice No. and date Order No. and date as entered in the invoice Way Bill No. and date D.344 1-4-1971 ALCN 1-4-1971 2483/dt. 5-2-1971 D.387 12-4-1971 ALCN 12-4-1971 40407/dt. 26-2-1971 D.413 17-4-1971 ALCN 17-4-1971 41560/dt. 19-3-1971 D.415 17-4-1971 ALCN 17-4-1971 41561/dt. 19-3-1971 D.414 17-4-1971 ALCN 17-4-1971 41562/dt. 19-3-1971 .Ashoka Cycle Stores .. 55 11-11-1970 ALCN 11-11-1970 20041/dt. 3-10-1970 D. 74 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the purchase orders noted in the invoices represented date of allocation made by the supplier, Popular Cycle Importing Company, Madras and actually no orders were placed by the appellants and the quota of supply was made at the will and pleasure of the Madras Comp[any being the sole distributor for Humber cycles and the consignments could be diverted to any other dealers. It was urged by the learned Authorised Representative that the goods were actually within the State of Tamil Nadu at the time of allotment of the cycles and sending the documents to the appellants through bank. The revenue could not counter the above contention of the appellants and the purchase orders placed by the appellants with the Popular cycle Importing C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... character, so far as the appellants are concerned and they were local purchases only. The have cited the decision of our High Court in the case of Pudukottai Textile Limited(1). This decision would apply to the appellant's case. When once the transactions were not inter-state purchases at the hands of the appellants, they cannot be deemed to be the first sellers in the State. 8. We may also refer to s. 9 of the Tamil Nadu General Sales Tax Act, 1959 which reads as follows: "Stage of levy of taxes in respect of imported and exported goods : Wherein the case of any goods tax is leviable at one point in a series of sales or purchases, such series shall (a) in the case of goods imported into the State either from outside the territory o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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