TMI Blog1975 (3) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central sales tax assessment. Though in effect therefore the return of the assessees themselves was accepted by the assessing officer, they preferred an appeal to the Appellate Assistant Commissioner on the ground that they had mistakenly submitted the turnover as inter-State, that there was no inter-State sale at all and they had transported the goods to their own depot at Calicut and the Calicut office only had made local sales in respect of a portion and inter-State sales in respect of the other portion. In the meantime, they had also sent a letter to the assessing officer on 31st July, 1965, setting out the details as to how the transactions in these cases had taken place. Since this letter could not have been considered by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g out the directions of the Pandalur office with regard to the delivery of goods and the mode of delivery to the purchasers in the Kerala State. On these facts, the Tribunal came to the conclusion that they were inter-State sales liable to be taxed in this State. In this petition, the learned counsel for the petitioners contended that there was no inter-State sales at all, that the petitioners who had collected the logs of wood in their stockyard at Pandalur had them transferred to their depot at Calicut and only thereafter the sales were effected locally in some cases at Calicut and in some other cases the Calicut office effected interState sales to outside purchasers in Bombay and other places. In this connection he also referred to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be made in regard to the supplies. In certain cases as parties may be requiring only sawn timber it was more convenient to have this done in Calicut which has greater facilities than in Pandalur itself to execute such orders when received. It was also more convenient and economical to safely store the logs, etc., rejected by the parties and find a sale rather than bring them all the way back to Pandalur. For all these reasons, we had a small office in Calicut which was only intended for looking after these details. Such of the logs, etc., as were rejected by the parties and taken delivery of by our Calicut representative or were received direct from Pandalur booked 'self' were sold to parties in Kerala or despatched to parties outside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pen deliveries so that the purchaser could take delivery after satisfying as to the correctness of the measurements. The petitioners were also collecting sales tax under the Central Sales Tax Act and obtained also C forms from the outside purchasers. In respect of all the turnovers determined, except to the extent of Rs. 17,800.31, the petitioners have also produced the C forms. With respect to the turnover of Rs. 17,800.31, they requested the assessing officer time for producing the same stating that they had addressed the respective parties to send them the C forms and that they will be produced as soon as they are received by them from Gujarat and Bombay. These facts clearly establish that the sales were effected only by the Pandalur off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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