TMI Blog1983 (3) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... asers. Thereafter it required the head office in Madras to despatch the goods to Vijayawada. After the goods were received at the branch office at Vijayawada, the goods were handed over to the purchasers and the price realised. The branch office at Vijayawada had also been taxed on their sales under the Andhra Pradesh General Sales Tax Act. The assessing authority found that these transactions represented inter-State transactions as the goods have been moved out of Madras in pursuance of contracts of sale entered into by them with the purchasers. Though these transactions were held to be inter-State sales by the assessing authority and brought to charge under the Central Sales Tax Act, the Appellate Assistant Commissioner has held that thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e determinative and conclusive as to the nature of the transactions. It is not in dispute that the orders had been placed by the various purchasers in Andhra Pradesh with the assessee's branch office there. Subsequently, at the instance of the branch office, goods have been despatched by the assessee to the branch office. The branch office took these into their stock and subsequently delivered them to its purchasers. The goods have been sent mostly by lorries and the lorry receipts were sent to the Vijayawada branch, who in turn handed over the same to the customers and the sale invoices have been made out by the Vijayawada branch and handed over to the purchasers. Except that the goods were manufactured in Madras and they were despatched b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at so long as there is a direct contract of sale between the assessee and the buyer and the goods were sent pursuant to that contract of sale, the interposition at a later stage of the selling agent who acted on behalf of the appellant in the preparation of the invoice and the delivery of the goods did not alter the true character of the sale as the selling agent was just a conduit pipe, that the goods having been despatched from one State to another pursuant to a contract of sale which came into existence directly between the assessee and the buyer the sales effected by the assessee should be held to be inter-State sales. In this case there is no direct link established between the assessee in Madras and the buyer in Andhra Pradesh as wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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