9911796707
TMI Blog1959 (2) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Subordinate Judge of Visakhapatnam, in O.S. No. 47 of 1953. The question that arises for consideration in the appeal is whether the appellant is entitled to a refund of the sales tax that he paid in respect of the turnover for the period 26th January, 1950, to 31st March, 1950. The Subordinate Judge held that the contracts were all concluded in the State of Andhra and that he was consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Delivery is outside the State. The property in the goods is with us till delivery. If not delivered, we sell the stock there in our own name. The above terms of the sale are all oral. The goods are weighed here by us, and by them there ..All loss of stock sent by rail is borne by us when sent to customers outside the Province." We accept his evidence and hold that the property in the goods does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59 S.C. 135. In view of the decision of the Supreme Court in Ram Narain Sons Ltd. v. Assistant Commissioner of Sales Tax & Others[1955] 6 S.T C. 627; [1955] 2 S.C R. 488. and Sri Rama Purchase and Sale Society Ltd. v. The State[1958] 9 S.T.C. 761; 1958 A.L.T 816., Sri D.V. Reddi Panthulu, the learned Advocate for the respondent, did not rely upon the Sales Tax Continuance Order of 1950 as validati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easoning, the sales tax collected by the respondent not being a lawful collection does not preclude the appellant from recovering the sales tax collected from him. In the result, the appeal is allowed in respect of the sales tax recovered on the turnover during the period 26th January, 1950, to 31st March, 1950, in regard to the transactions referred to supra. The amount will be determined by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
