9911796707
TMI Blog1974 (4) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act have been made in connection with the assessment of M/s. Bhoorey Khan Glass Bangle Factory, for the years 1958-59 and 1959-60. During the course of its assessment, the assessee claimed that a part of its gross turnover in both the years consisted of the turnover of the goods sold by it during the course of inter-State trade. That part of the turnover was thus not liable to be taxed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company v. Sales Tax Officer [1962] 13 S.T.C. 309. held that subsequent export of goods by the purchaser, after taking its delivery at Firozabad could not convert it into inter-State sale. They accordingly taxed the entire turnover of the assessee under the U.P. Sales Tax Act. Being aggrieved by the order of the judge (Revisions), Sales Tax, the assessee got the following question of law for each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee were represented inter-State sales) Immediately after the sale, the goods were transported outside the State. This means that the sale occasioned the movement of those goods from one State to another. Accordingly, these sales were made in the course of inter-State trade and were not to be taxed under the U.P. Sales Tax Act. In the case of M/s K.G. Khosla and Co. (P.) Ltd., Delhi v. Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the instructions of the buyer despatches the goods across the border to another State. The contract of sale must itself provide as an integral part of it that the goods shall be transported from one State to another. In this case, the assessee has not led any evidence about the precise nature of the contract that had been entered into between it and the purchasers. In the absence of evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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