TMI Blog1955 (7) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... al against that order to the Sales Tax Appellate Tribunal, Andhra. The Appellate Tribunal held that the goods were delivered to the buyers within the State but they made their own arrangements to remove them to their place outside the State by lorry. On those facts, the Tribunal came to the conclusion that there was no scope for the application of the Explanation to Article 286(1)(a) of the Constitution. The Explanation to Article 286(1) (a) reads: "For the purposes of sub-clause (a), a sale or purchase shall be deemed to have taken place in the State in which the goods have actually been delivered as a direct result of such sale or purchase for the purpose of consumption in that State, notwithstanding the fact that under the general law re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, in the instant case, the goods were delivered for consumption outside the Madras State? The assessees have produced no contracts or agree- ments to indicate that they were obliged to consign the goods to the buyer's destination. They have also produced no accounts to show that their men were deputed along with the lorries to give delivery of the goods to the buyers at their end. The only affidavits relied upon by them in support of their case were obtained from their constituents long after the sale for the express purpose of producing them before the Commercial Tax Officer to support their plea and the Tribunal rightly rejected them as of no evidentiary value. In the circumstances, the Appellate Tribunal came to the conclusion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y been delivered outside the Madras State and, therefore, the constitu- tional exemption was not attracted. Rajagopala Ayyangar, J., in deal- ing with that question, stated at page 235 as follows: "In the circumstances, on the terms of this contract we are clearly of the opinion that the delivery of these goods at Pollachi junction was a delivery to the purchaser and if the goods were transported from Pollachi to Ernakulam, it was really by or on behalf of a buyer, who had taken delivery of the goods, that the journey was performed. If the delivery has taken place within the State of Madras the tax liability has accrued and this is not altered or affected by reason of the subse- quent despatch of the goods at the instance of the buyer from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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