TMI Blog1960 (12) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax authorities and the High Court - Civil Appeal No. 223, 224 of 1960, - - - Dated:- 14-12-1960 - KAPUR J.L. AND HIDAYATULLAH M. AND SHAH J.C. JJ. C.K. Daphtary, Solicitor-General of India, T.V.R. Tatachari, Advocate, with him, for the appellants. K.N. Rajagopal Sastri, Senior Advocate, D. Gupta, Advocate, with him, for the respondent. -------------------------------------------------- The Judgment of the Court was delivered by HIDAYATULLAH, J. -These are two appeals on certificates granted by the High Court of Andhra Pradesh against a common judgment in a sales tax revision filed by the appellants in the High Court. The facts are as follows: In the year 1952-53, for which the assessment of sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants contended, was not demandable, as there was no second sale. The appellants failed in their contentions before the Deputy Commercial Tax Officer, Guntur, and their appeals to the Deputy Commissioner of Commercial Taxes, Guntur, and the Andhra Sales Tax Appellate Tribunal, Guntur, were unsuccessful. The appellants then went up in revision to the High Court under the Madras General Sales Tax Act, 1939 (as amended by Madras Act No. 6 of 1951), but were again unsuccessful. The High Court however, granted certificates, on which these appeals have been filed. The contentions of the appellants are that the agreement and the delivery of the kutcha delivery order did not amount to a sale of goods, but was only an assignment of a right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants. The Mills, therefore, recognised only the appellants as contracting parties, and there was thus a sale to the appellants from the Mills, on which sales tax was correctly demanded and was paid. In so far as the third parties were concerned, they had purchased the goods by payment of an extra price, and the transaction must, in law and in fact, be consider- ed a fresh transaction of sale between the appellants and the third parties. A delivery order is a document of title to goods (vide section 2(4) of the Sale of Goods Act), and the possessor of such a document has the right not only to receive the goods but also to transfer it to another by endorsement or delivery. At the moment of delivery by the Mills to the third parties, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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