9911796707
TMI Blog1977 (3) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. 1494/67 Tvl. S.M.R. Durairaj and Co., Matches etc., Elayirampannai 1964-65 Rs.14,61,446-70@ 2% 4. 235/68 Sri Annamalayar Match Works, Sivakasi 1963 - 64 Rs. 3,45,590-29@ 2% 5. 222/61 Tvl. Hindu Matches Ltd., Sivakar 1965-66 Rs. 48,90,790-15 . . . . (Rs. 1,064-62 @ 10% . . . . Rs. 48,89,725-53 @2%) and in the course of argument restricted to . . . . Rs. 48,89,725-53) 2. Tvl. The Premier Match Works, Thiruthangal are the appellants in MTAs. 83/71 and 194/68. Tvl. S.M.R. Durairaj and Co., Elayirampannai are the appellants in M.T.A. 1494/67. Tvl. Hind Matches Ltd., Sivakasi are the appellants in M.T.A. 222/68 and Sri Annamalayar Match Works, Sivakasi are the appellants in M.T.A.235/68. The issues involved in al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract of sale. Under s. 6 of the Central Sales Tax Act, 1956, only sales effected by a dealer in the course of inter-State trade is chargeable to tax. Under s. 3(A) of the Act, all sale shall be deemed to take place in the course of inter-State only if the sale occasioned the movement of goods from one State to another. To constitute inter-State sale, there must be a contract of sale either written or implied and a movement of goods from one State to another as a result of covenant, in the contract of sale. Therefore the duty lies on the assessing officer to examine each and every transaction and decide whether it constituted and inter-State sales exigible to tax under Central Sales Tax Act. Admittedly, there is no proof of any specific cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the other States where the depots of the appellants are located; 4. There was no specific buyer in existence in the other States, when the goods moved to the depots from the State of Tamil Nadu. 5. The Managers who are Incharge of the depots are salaried servants of the appellants; 6. The depots are housed in rented buildings duly insured in the names of the appellants; 7. Depots have been maintaining bank account operated by the authorised managers; 8. Regular day book, ledger and stock accounts are maintained in the depots besides lorry way bills, delivery notices and monthly statements, etc., 9. The goods were not packed and appropriated on orders placed by the buyers from other States; 10. Existence of the depots in the other S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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