TMI Blog1973 (5) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ansactions in question were intra-State sales since there was no written contract of sale between the assessee and the purchasers in fulfilment of which the movement of goods outside the State of Bihar had been occasioned. Hence the assessee's claim was rejected. 3.. The assessee, thereafter, preferred an appeal before the Deputy Commissioner of Commercial Taxes, who by his order dated 18th April, 1966, set aside the order of the assessing officer with respect to the aforesaid sum in the light of the decision dated 29th October, 1965, of the Tribunal passed in the case of this very assessee arising out of the assessment for the years 1960-61 and 1961-62. It may be pointed out here that the above-mentioned decision of the Tribunal was also the subject-matter of reference in Tax Cases Nos. 69 and 70 of 1966, which was decided by this court by a judgment dated 11th October, 1971, since reported as Commissioner of Commercial Taxes, Bihar v. Bhag Singh Milkha Singh[1972] 29 S.T.C. 403; 1972 B.L.J.R. 518., wherein the Tribunal's decision was held to be correct. That case, however, being for a different period of assessment certainly cannot operate as res judicata for the assessment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods crossed the border of the State in pursuance of the contract of sale. The Tribunal further held that the sale of timber in question by the assessee to the purchasers outside the State and the resultant transport of goods to the other States involved a series of integrated activities commencing from placing of orders for supply of timber and ending with the transport of goods outside the State. While deciding the case the Tribunal relied, inter alia, on some documents produced on behalf of the assessee at the time of the hearing of the arguments in the case in the presence of the representatives of the Commissioner. These documents were of three types: (a) declarations in form C prescribed by the Central Sales Tax Rules given by the purchasers to the seller; (b) credit memos issued by the seller to the purchasers indicating therein the registration number of trucks which were to transport the purchased goods as also the place where the goods were to be carried; and (c) some check-post declarations showing that the goods for which the credit memos were issued were transported by road through trucks mentioned in the credit memos on the same day on which these credit memos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 1922, only because for the purpose of defining the jurisdiction of the High Court, I seek to place reliance on some decisions of the Supreme Court which have dealt with the provisions of section 66 of the Income-tax Act, 1922. On a review of the entire case-law on the subject, the Supreme Court laid down the following propositions in the case of Commissioner of Income-tax, Bombay v. Scindia Steam Navigation Co. Ltd.[1961] 42 I.T.R. 589 (S.C.) A.I.R. 1961 S.C. 1633.: "(1) When a question is raised before the Appellate Tribunal and is dealt with by it, it is clearly one arising out of its order. (2) When a question of law is raised before the Tribunal but the Tribunal fails to deal with it, it must be deemed to have been dealt with by it, and is, therefore, one arising out of its order. (3) When a question is not raised before the Tribunal but the Tribunal deals with it, that will also be a question arising out of its order. (4) When a question of law is neither raised before the Tribunal nor considered by it, it will not be a question arising out of its order notwithstanding that it may arise on the findings given by it. Stating the position compendiously, it is only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, and in the case of exercise of appellate power the first appellate court, had co-extensive jurisdiction in so far as admitting additional evidence is concerned. Of course, in these two cases, the question had arisen incidentally and the real question referred to this court was whether after admitting additional evidence the Tribunal or the first appellate authority had power to remand the case to the assessing authority for reconsideration of the matter after taking into consideration such additional evidence as had already been admitted either by the appellate court in exercise of its appellate power or by the Tribunal in exercise of its revisional jurisdiction. In the present case, it is true, the question referred to is not whether the Tribunal in exercise of its revisional jurisdiction could, after admitting additional evidence, decide the matter itself, or remit the case back to the assessing authority for a fresh decision after taking into consideration such additional evidence. But it goes without saying that in the ratio of the two above-mentioned Bench decisions of this Court is implicit the principle that the tribunal in exercise of its revisional jurisdiction as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activities: (State of Travancore-Cochin v. Shanmugha Vilas Cashew-nut Factory[1953] 4 S.T.C. 205 at 212 (S.C.); A.I.R. 1953 S.C. 333., commonly known as the second cashew-nut case). On a review of all the case-law on the point a Full Bench of this Court in the case of Shankerjee Raut Gopalji Raut v. State[1968] 22 S.T.C. 241; A.I.R. 1968 Pat. 329. has laid down succinctly, if I may say so with great respect, the law on the subject with regard to the interpretation of the term sale "in the course of the import of the goods into, or export of the goods out of the territory of India" occurring in article 286(1) of the Constitution of India, which fully applies to the term "in the course of inter-State trade or commerce" occurring in section 4 of the Act. On the authority of that case it must be held that what is of importance to make the sale as one in the course of inter-State trade or commerce is that there must be an obligation to transport the goods outside the State-the obligation may be of the seller or the buyer-and it may arise by reason of statute, contract between the parties, or from mutual understanding or agreement between them or even from the nature of the transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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