9911796707
TMI Blog1967 (2) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of the Court was delivered by MITTER, J.-This is an appeal on a certificate granted by the High Court of Madhya Pradesh from its order on a petition for the issue of a writ of certiorari under Articles 226 and 227 of the Constitution for quashing the order of the Sales Tax Officer, Jabalpur, on March 11, 1955, assessing the petitioner-firm to sales tax in the sum of Rs. 8,386-12-0 for the period 1st January, 1952 to 31st December, 1952. The decision of the Sales Tax Officer was upheld in appeal by the Appellate Assistant Commissioner, and by the Commissioner of Sales Tax on a further appeal on November 30, 1962. The petitioner-firm had its head office at Kanpur and a branch office in the State of Madhya Pradesh at Mandla. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and the Explanation thereto. The facts of the case as found by the High Court were as follows: The petitioner's tender for the contract for supply of timber was accepted on 15th December, 1951. The form of acceptance was exhibited as annexure "A" to the petition, which was subject to the conditions mentioned in "Acceptance of Tender Form". It was also, as stated In clause 7 of the Acceptance of Tender Form, subject to the conditions of the contract as contained in Form No. W.S.B. 133. The petitioner had not exhibited the tender form, although it had produced a form before the Sales Tax Authorities. The tender form was however not to be found on the record. The High Court noted that under the undisputed course of business between the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt railway station. Such proof had to be furnished by sending copies of inspection notes and the railway receipts to the authorities responsible for payment. The balance of 10 per cent was to be paid to the assessee on receipt of the consignment in good condition. On a reference to annexure "A" to the petition, we find a schedule to the acceptance of the tender dated December 15, 1951. The seventh clause thereunder read "conditions of contract as contained in Form No. W.S.B. 133". The date of delivery was given as the date on which acceptable stores were to be tendered. Clause 11 provided for the place of delivery. This was divided into three sub- clauses. Clause (a) read "terms of delivery". Against this was the remark "F.O.R. Mandla Fort ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that place, it never being the petitioner's case that any place other than Mandla Fort was intimated as the place of delivery. Soon after the despatch of timber, the assessee lost the right and power of disposal over them by completely parting with the document of title in its possession. It also received 90 per cent. of the price on proof of inspection and despatch from Mandla Fort. The cumulative effect of all the terms was that the goods were actually delivered to the Director at Mandla Fort. Before the High Court it was contended that actual delivery of timber was not at Mandla Fort station but at places outside the State of Madhya Pradesh where the timber was despatched to. It was further contended that F.O.R. Mandla Fort was mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contractor having the further obligation to send the railway receipt to the consignee. The place of inspection of the goods synchronised with the place of delivery, viz., Mandla Fort, and there was nothing before the High Court to show that the actual delivery of the goods took place outside the State of Madhya Pradesh although the goods might have eventually found their way outside that State. There is no evidence in this case to show that actual delivery of the goods took place at the destination, i.e., to the consignee who happened to be outside the State. The mere fact that the consignee had the right of a further inspection of the goods and to reject those which were not in terms of the contract does not of itself purport to alter ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
