TMI Blog1978 (6) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the order of the Sales Tax Appellate Tribunal. It reads: "Rate: You will be paid the following rates, all inclusive, on per ton basis, for supply of the aforesaid firewood species from the above coupe to our factory site at Mavoor, on the basis of weight recorded at our factory, Mavoor: Cost of material inclusive of sales tax Rs. 10 (Rs. Ten per M. Ton). Extraction, leading conversion, debarkRs. 24 (Rs. Twenty-four per ing, splitting and dragging up to M. Ton). motorable roadside charges Loading, transport charges and delivery Rs. 35 (Rs. Thirty-five per of firewood from motorable roadside M. Ton). to our factory site at Mavoor Total Rs. 69 (Rs. Sixty-nine per M. Ton)." The assessee claimed deduction of the transport charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the facts showed clearly that the transporting in that case was prior to the sale. It referred to the decision in Agricultural Farms Ltd. v. State of Tamil Nadu[1974] 34 S.T.C. 143., which considered the decision of the Supreme Court in Dyer Meaking Breweries Ltd. v. State of Kerala[1970] 26 S.T.C. 248 (S.C.). In the Madras case(3), the Madras High Court pointed out that the assessee had extracted limestones and transported the same to the buyer's place of business in pursuance of the agreement of sale entered into by it, which specifically provided for the price of the limestone to be paid at the place of extraction, and also for the supply and delivery charges payable to the buyer. It was in such circumstances that the Madras High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 24 of the Act are rules for ascertaining the intention of the parties as to time at which property in the goods is to pass to the buyer. On the express terms of section 19(3) they apply only "unless a different intention appears". On the terms of the contract set out, we do not think, we would be justified in holding that there is a postponement of the passing of property till the weight is recorded at the factory site. This is only for the purpose of cross-checking the quantum of the timber supplied and for checking up the price payable, the freight having already been fixed at a certain amount. We see no case for the applicability of section 22 of the Sale of Goods Act. 4.. Counsel for the revenue cited to us the decision in State o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was observed: "It appears to us that the discussions made by the Commercial Tax Officer and the two appellate authorities concerned quite an irrelevant question as to the place where the contract was made. The Commercial Tax Officer appears to have taken the view that since it was not proved that the sale had been completed in the forest, and that delivery had been given to the purchaser inside the forest, the deduction claimed by the petitioner could not be allowed. The Assistant Commissioner and the Tribunal appear to have shared the same view although they did not express themselves in that way. But what is clear is that it was overlooked by every one that the place where the contract was entered into had no materiality to the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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