TMI Blog1986 (2) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... t-assessees run two spinning and weaving mills at Solapur. In the course of manufacturing textile goods these mills purchased coal from various collieries situated outside the then State of Bombay for being consumed in their business. As coal was a controlled commodity the procedure prescribed under the Colliery Control Order of 1945 was followed for obtaining coal that was required by the assessees. We are, however, not concerned with the facts relating to that matter as the question referred in that regard has already been answered by this Court. The coal in question was obtained from collieries in Bihar under allotment orders issued by the authorities. The collieries from whom the coal was to be obtained under the allotment orders were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were effected by the respondents outside the State of Bombay and that they were not in the State of Bombay as per explanation to article 286(1)(a) of the Constitution of India? 2.. As far as question No. 1 is concerned, it has been answered in the negative, that is by holding that the impugned transactions were purchases within the meaning of section 2(13) of the Bombay Sales Tax Act, 1953, by a judgment delivered by a Division Bench of this Court comprising of N.L. Abhyankar and Vimadalal, JJ., on 26th February, 1968. We are, therefore, not concerned with that question. 3.. As far as question No. 2 is concerned, from the judgment it appears that a contention was taken up by the Revenue before the Division Bench that the Tribunal app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court to answer the question raised, the High Court can under section 34(4) refer the case to the Tribunal to make such additions thereto or alterations therein. After the supplementary statement is received, the High Court can proceed to answer the question. In view of this decision of the Supreme Court, which is in the very reference before us, it is clear that we are enjoined by the Supreme Court to determine the question referred, namely, question No. 2, on the basis of such evidence as can be found from the judgment of the Tribunal. It is only if we are unable to answer this question on the facts found by the Tribunal that it is open to us to ask the Tribunal to submit a supplemental statement of case. There is some controversy as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mprises a single document. Moreover, as we have pointed out that accounting periods are from 1st April, 1954, to 31st March, 1955, and 1st April, 1955 to 31st March, 1956. There is hardly any likelihood that parties would be able to lead any further evidence at this stage and after such a long delay as to the place of delivery and it appears to us unfair to subject the assessees to such an inquiry after such a long period of time, when in all probability the inquiry will not result in any further material being available. It is not the contention of either party that there is any other material on record already before the Tribunal on which a supplemental statement of case could be prepared giving further facts relevant to the question refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son of such sale or purchase passed in another State." 4.. As we have already pointed out, the only material on record, as can be gathered from the order of the Tribunal, is that under the terms of the contract entered into between the assessees and the collieries in question and from the letter dated 28th February, 1955, it could be seen that the coal was delivered by the collieries in Bihar at the nearest railhead which was also in Bihar. Coal was sent by the collieries to the nearest railhead by railway on f.o.r. basis and at the railhead the coal was inspected by the agent of the assessees and taken delivery of. Thus the actual delivery of the goods in question was taken in Bihar outside the then State of Bombay, and hence the explana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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