9911796707
TMI Blog1998 (11) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... 26, 1986 of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board hereinafter referred to as "the Tax Board", was then known) in appeals Nos. 81 and 85/85/Udaipur/ 70-71 and 71-72 which originally were revisions before the Board of Revenue (BOR) as provided for under the law at the time and bore Nos. 4 and 5 of 1981 and which were transferred to the Tax Board. 2.. The petitioner-assessee deals in pesticides and had entered into a contract with the Director-General of Food and Civil Supplies, Government of Punjab, Chandigarh. Various orders were placed on the assessee by the latter. In pursuance of these orders the assessee entered into a contract with M/s. Excel Industries, Bombay, whereby M/s. Excel Industries were directed to desp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to the Deputy Commissioner (Appeals) was dismissed on October 30, 1980. The assessee thereupon preferred a revision under the law as it then stood before the BOR which was transferred to the Tax Board, on its coming into existence, to be disposed of as a revision which came to be dismissed by the Tax Board's impugned order. 4.. We have heard the learned counsel for the parties and considered the material on record. 5.. Admittedly, the goods never entered the territory of the State of Rajasthan. 6.. In State of Andhra Pradesh v. Suvarna Enterprises [1992] 85 STC 120 (AP), the facts were that M/s. Suvarna Enterprises were dealers in cotton in Nandyal in Andhra Pradesh claimed exemption on a portion of their turnover on the ground that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt. 7.. This decision squarely covers the facts of the present case even with the purchaser being a Government department, a subsequent sale to which was not exempt at the time under section 6(2), CST Act. Admittedly, the goods in the case in hand did not enter the territory of the State of Rajasthan. For a sale to be taxable under the CST Act in Rajasthan the movement of goods from Rajasthan to another State must be occasioned by such sale. If the goods never entered Rajasthan they could never be said to have moved from Rajasthan to Punjab and therefore no inter-State sale taxable in Rajasthan under the CST Act took place. This must be the case even if the assessee himself in the first instance, mistakenly represented this to be a subse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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