9911796707
TMI Blog1966 (3) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... e (O.P. Rana, with him), for the respondent. -------------------------------------------------- The judgment of the Court was delivered by SUBBA RAO, J.-This appeal by special leave is directed against the order of a Division Bench of the High Court of Judicature at Allahabad in Sales Tax Reference No. 263 of 1954 holding that the sales in question were not entitled to reba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntracts have not been produced by the assessee in these proceedings. The assessee under despatch instructions received from the purchasers booked the sugar by rail to destinations outside Uttar Pradesh and the railway receipts were prepared in the name of the assessee as consignor and consignee both. The assessee prepared the bills in the names of the purchasers and on their paying them it endorse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were invariably prepared in the name of the assessee both as consignor and consignee and endorsed over in the names of purchasers against payment. On these facts the question is whether section 5 of the Act is attracted. Section 5 of the Act reads: "In respect of such manufactured goods as may be notified by the State Government and subject to such restrictions and conditions as may be prescribed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 5 the word delivery' occurring in section 5 means 'actual delivery'." The learned Judge further held that communication of the place where actual delivery was to be given did not relate to the mode of performance but formation of the contract. In that view it was held that the revising authority was not right in holding that the sales in dispute were not for delivery outside Uttar P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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