TMI Blog2003 (9) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... led challenging the common order dated January 30, 1997 passed on revision by the Joint Commissioner of Taxes, Assam, Guwahati, under section 36(2) of the Assam General Sales Tax Act, 1993 read with section 74(3)(b) of the said Act and section 20(2) of the Assam Finance (Sales Tax) Act, 1956 for the period ending September 30, 1991, March 31, 1992, September 30, 1992, March 31, 1993 and June 30, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no C form was submitted by the dealer and that M/s. Aristocrat Marketing Limited had entered the purchases in their stock register. 4.. The assessing officer recorded the following observations: (1) Goods are sold to M/s. Aristocrat Marketing Ltd., Rehabari, Ghy (a sister concern of the dealer) by adding 6.7 per cent freight, plus local tax as per rate at vouchers. (2) There are differences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessing officer in a routine manner without giving reason for its finding. 6.. The two essential ingredients of inter-State trade or commerce under the Central Sales Tax Act are: (i) movement of goods from one State to another, and (ii) transfer of title of goods supported by documents during movement from one State to another. In the instant case, the Revenue has not disputed that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for rejecting the claim of inter-State sale. The decision has to be taken as per provisions of section 3 of the Central Sales Tax Act only with variation in the rate of taxes depending whether C form is submitted or not. 7.. It appears that the assessing officer did not take into consideration the above factors while passing the impugned order of assessment. The revisional authority fell in er ..... X X X X Extracts X X X X X X X X Extracts X X X X
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