TMI Blog2013 (8) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... r from one State to another; it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them to another State, nor it is enough that the seller pursuant to the instructions of the buyer despatches the goods across the border to another State. The contract of sale must itself provide as an integral part of it that the goods shall be transported from one State to another - Following decision of M/s. K.G. Khosla & Co. (P) Ltd., Delhi vs. Deputy Commissioner, Commercial Taxes [1966 (1) TMI 54 - SUPREME COURT OF INDIA] and Ballabh Gass Halashchand vs. State of Orissa [1975 (12) TMI 136 - SUPREME COURT OF INDIA] - Decided against assessee. - Misc. Bench No. - 6038 of 2013 - - - Dated:- 31-7-2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed Writ Petition No. 1490 (MB) of 2004, where this Hon'ble Court vide order dated 01.09.2011 has directed the petitioner to make a representation before the Commissioner, Trade Tax to decide the petitioner's representation dated 08.01.2004, in accordance with law and by passing a speaking and reasoned order. In pursuance thereof, the Commissioner (opposite party no. 1) has passed the impugned order dated 26.06.2012, where the claim of the petitioner was rejected. Hence, the petitioner has again filed present writ petition. With this background, Sri Chandra Has Misra, learned counsel for the petitioner submits that the Circular dated 05.10.1993 (Annexure-1) directed subordinate officers to charge State Trade Tax on sale of timber i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Superintendent of Taxes Ors., 35 STC 445; (v) Sakambari Udyog vs. State of Bihar, 146 STC 15; (vi) CST vs. Bhakhtawarlal Kailash Chand, 1992 UPTC 971; (vii) Union of India vs. K.G. Kosla, 1979 UPTC 75; (viii) State of Orissa vs. Vijai Laxmi Timber, 126 STC 169; (ix) Cooperative Sugar Ltd. vs. State of Tamil Nadu, 90 STC 1 (x) Tisco vs. S.R. Sarkar, 3 SCST 2630; (xi) Telco vs. ACCT, 3 SCST 2776; (xii) State of A.P. vs. NTPC, 127 STC 280; (xiii) CST vs. Nivea Time, 108 STC 6; (xiv) NMDC vs. State of Tamil Nadu, 67 STC 1; and (xv) State of Punjab vs. Himanchal Govt., 58 STC 265. Lastly, he made a request that the impugned circular may kindly be set aside and the petitioner may be allowed to pay tax @ 4% CST only. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall, for the purposes of clause (b), be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Explanation 2.-Where the movement of goods commences and terminates in the same State it shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods pass through the territory of any other State." It may be mentioned that the movement of goods should be as a result of an integral part of the contract of sale, that the goods should cross the border from one State to another; it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the proximate or minimum cause of movement; and (iii) such movement of goods must be from one State to another State where the sale concludes". In the instant case, it also appears that in the tender documents, the petitioner had given local address of Gulmohar Apartment, Lucknow. Further, it appears that the tender was invited in U.P. and contract address was local, and sale was completed in U.P., as payment was made in U.P. When the payment is received and delivery on the goods given by the Department, the sale has become complete. After the sale, the petitioner is at liberty to move the goods outside the State or consume the same within State. There is no condition in the tender that woods exclusively will be used outside the State ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
