9911796707
TMI Blog1988 (4) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... tava, Advocates, with him), for the petitioner. -------------------------------------------------- The judgment of the Court was delivered by SABYASACHI MUKHARJI, J.-This is an application for leave to appeal under article 136 of the Constitution against the judgment and order of the High Court of Allahabad, dated 30th January, 1985. The respondent carried on the business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was that the inter-State sales were nil. It was contended on behalf of the assessee that the assessee had effected the sales in U.P. According to the assessee, out of the above sales of Rs. 21,050, tendu leaves worth Rs. 10,000 were sold on 24th April, 1976 to Sri Gulam Mohammad of Kanpur and those worth Rs. 11,050 were sold in cash at Lalitpur on 5th May, 1976. It was further contended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow that there were inter-State sales. The principles of inter-State sales were well-settled. In Bengal Immunity Co. v. State of Bihar [1955] 6 STC 446 (SC) Justice Venkatarama Ayyar had held that sale could be said to be in the course of inter-State trade only if two conditions concur, namely, (1) a sale of goods and (2) a transport of those goods from one State to another. Unless both these co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found nothing to discredit this version of the assessee. The onus lies on the Revenue to disprove the contention of the appellant. The Tribunal found no material to do so. On these facts the Tribunal rejected the contention of the department. On these contentions the Revenue went up in appeal before the High Court. The question posed before the High Court was as follows: "Whether, on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct principle in law, the Tribunal applied this correct principle of law to the facts of this case taking into cognizance the existence of T.P. form. In view of the facts of this case, the High Court found no material to interfere and dismissed the Revenue's contention. We are of the opinion that the High Court was right. In the premises this application for leave must fail and is accordingly dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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