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TMI Blog1987 (9) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... -------------------------------------------------- The judgment of the Court was delivered by S. RANGANATHAN, J.-These four appeals are from the common judgment of the Allahabad High Court dated December 19, 1973 in Writ Petitions Nos. 2706, 2784, 2785 and 2786 of 1973. They can be disposed of by a common order as they relate to the case of the same respondent, M/s. Coal Coke Supplies Corporation of Kanpur (hereinafter referred to as "the assessee"). They relate to the four assessment years 1967-68, 1968-69, 1969-70 and 1970-71 and involve the same issue as to the interpretation of the provisions of the Central Sales Tax Act, 1956 ("the Act", for short). The assessee had filed the writ petitions praying for the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove transactions only gave rise to inter-State sales which were taxable under section 9(1) of the Act in the State of origin, namely, Bihar or West Bengal. According to the assessee, sales tax could be charged and assessed on it only if there had been subsequent sales within the meaning of the proviso to section 9(1) of the Central Sales Tax Act but there were none. It was further contended that even the charge under the proviso was attracted only in the case of registered dealers. The assessee not being a registered dealer, it was urged, this proviso was not applicable and hence no sales tax was leviable. Strong reliance was placed on behalf of the petitioner on a decision of the Allahabad High Court in Kasturi Lal Har Lal v. State of U.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this State had no jurisdiction to assess the turnover of this coal and to tax the same under the Central Sales Tax Act." The Sales Tax Officer has preferred these appeals from the judgment of the Allahabad High Court. Shri Manchanda, learned counsel appearing on behalf of the appellants, submitted that there were two types of transactions entered into by the assessee. In some cases it placed orders with the collieries on behalf of constituents in U.P. and when the goods were received delivered the same to them. In respect of these transactions perhaps it could be said that the assessee was only functioning as an agent. However, it was urged, there were certain transactions in which the assessee placed orders with the collieries on its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endment Act the proviso to section 9(1) has been amended to read as follows: "Provided that, in the case of a sale of goods during their movement from one State to another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub- section (2) of section 6, the tax shall be levied and collected- (a) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purposes of clause (a) of sub-section (4) of section 8 in connection with the purchase of such goods, and, (b) where such subsequent sale has been effected by an unregistered dealer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o operation only where there is subsequent sale by a dealer in the State. He submits that the assessee in the present case was not a dealer at all as he did not carry on any business of buying, selling, supplying or distributing goods belonging to any principal and that, in any event, there was no subsequent sale effected by him within the meaning of the proviso to section 9(1). He submits that the modus operandi of the assessee's business as set out in the judgment of the High Court reinforces this contention and that, therefore, we should affirm the High Court's judgment and dismiss these appeals. We are of the opinion that in the circumstances of the case the judgment of the High Court should be set aside and the matter remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been stated above, it would be clear that this aspect of the issue between the parties was not gone into by the High Court in the view that it took that the proviso was only applicable in the case of registered dealers. Now that statute has been amended with full retrospective effect to include the case of unregistered dealers as well, it is necessary to examine the facts of the case and examine whether the provisions of the new proviso are applicable thereto. We, therefore, set aside the judgment of the High Court and remand the matter to the High Court for fresh disposal of the writ petitions in the light of the above discussion and in accordance with law. We would like to add that, in view of the amendment to the statute, both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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