2006 (1) TMI 585

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..... al is justified in holding the transactions as inter-State sales when the transactions are supported by declarations in form F and evidence of dispatch of the goods from Visakhapatnam to different destinations in Bihar? (2) Whether the Sales Tax Appellate Tribunal is correct in concluding that a dealer should be registered on the date when the goods are dispatched from Visakhapatnam and not on the date when goods are taken delivery by the branch in Bihar? (3) Whether the sale of goods in the delivery State after the physical landing of the goods in the course of inter-State movement should be considered as an internal sale or and inter-State sale? (4) In any view, the order of the Sales Tax Appellate Tribunal is illegal and improper. Th .....

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..... Rs. 7,070 plus taxes, for destinations. 4.. Payment terms -- Payment, at the above rate, shall be made on 40th day from the date of RR. However, the railway freight involved shall be reimbursed on production of copies of the RR along with copies of railway money receipt on 3rd day from the date of dispatch, which will be adjusted against the final payment towards cost of the material. 5.. Transit shortage/weighment shortage found at the destinations/supply points shall be borne by M/s. VBC Fertilisers & Chemicals Ltd. Payment shall be released on the basis of net quantity received. 6.. Supplies to the State of U. P., for which separate DIs are being given along with this letter are to be completed by November 30, 1992. For supplies to ot .....

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..... re sent to their branch at Patna and the branch endorsed the RRS to Paradeep Phosphates Ltd., without taking physical delivery which amount to a local sale by the branch to Paradeep Phosphates Ltd., the contention of the State was that there was no branch at all by the date of either agreement or by the date the goods arrived at the destination points in Bihar. In view of these findings of fact, the revision is misplaced. The assessee/petitioner relied on two judgments, one from Andhra Pradesh High Court in Hyderabad Engineering Industries Limited v. State of Andhra Pradesh [2002] 128 STC 1; [2002] 35 APSTJ 45. This was admittedly a case where the transfer had been made to branch office. Similarly, the case in Indian Duplicators Ltd. v. St .....

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