TMI Blog1988 (3) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned sales are exempt under section 6(2) of the Central Sales Tax Act ("the Act"); and (2) if not, whether Andhra Pradesh or Gujarat is the appropriate State for payment of the Central sales tax. 2.. The assessee purchased 100 bales of cotton from a Gujarat party for consideration of Rs. 2,17,747. It is his claim that while the goods were in transit, he sold them to a party in Sholapur for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal examined the record produced and pointed out significant errors which cast a doubt on the genuineness of the assessee's claim that the goods were sold while they were in transit. The finding of the Tribunal in this regard is essentially a finding of fact, and we cannot interfere with the same. That apart, the Tribunal had also pointed out that the C forms and E-I forms contained interpolati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 6(2) of the Act was rightly rejected. 4.. Learned counsel, Sri Dasaratharama Reddi, contends that even assuming that Central sales tax is payable, the appropriate State is the State of Gujarat and not the State of Andhra Pradesh. Learned counsel pointed out that the fact that the assessee collected 4 per cent Central sales tax from the Sholapur party should not cloud the consideration i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal to consider the ground. This would only fortify the view that possibly the ground was not argued before the Tribunal at all. We cannot, therefore, permit the learned counsel to argue this ground at this stage. We reject the contention accordingly. 5.. In the result, the tax revision case fails and is accordingly dismissed, but in the circumstances, without costs. Government Pleader's fee R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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