TMI Blog2008 (2) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... e category of inter-State sale. In view of the aforesaid crystal-clear finding recorded by the Tribunal, there was no case made out for interference, much less, in this revision petition. Revision petition is dismissed in limine. - - - - - Dated:- 1-2-2008 - DEEPAK VEA RM AND MANJUNATH K.L. , JJ. ORDER:- The order of the court was made by DEEPAK VERMA J. Heard Sri Indrakumar, learned counsel for Sri E.I. Sanmathi for the petitioner. Perused the records. This revision is at the instance of the assessee under section 23(1) of the Karnataka Sales Tax Act, 1957 (hereinafter shall be referred to as, the KST Act ) against the order dated October 26, 2006, passed by the Karnataka Appellate Tribunal, Bangalore in STA. Nos. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the rigours of inter-State sale were not attracted. However, despite this ACCT discussed objections, rejected them and confirmed the levy of Central sales tax in provisional assessment orders. Aggrieved by the provisional assessment orders, the assessee was constrained to file appeals before the first appellate authority who also after examining the matter from all angles, came to the conclusion that there was no substance in the assessee s appeals, which were accordingly dismissed. Not being satisfied with the orders passed by the aforesaid authorities, the assessee herein preferred further appeals before the Karnataka Appellate Tribunal at Bangalore, but those also met with the fate of dismissal. Hence this revision before us. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case of Commissioner of Sales Tax, U.P., Lucknow v. Suresh Chand Jain reported in [1988] 70 STC 45 to contend that to constitute sale in the course of inter-State trade two conditions have got to be satisfied: (1) sale of goods and (2) transport of those goods from one State to another. We may profitably quote the relevant para of the Supreme Court wherein the case of Bengal Immunity Company Limited v. State of Bihar reported in [1955] 6 STC 446 has also been considered. The said para reads thus: (page 47 of 70 STC) The principles of inter-State sales were well-settled. In Bengal Immunity Company Limited v. State of Bihar reported in [1955] 6 STC 446 (SC) justice Venkatarama Ayyar had held that sale could be said to be in the cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e vehicle was an incident of sale/purchase or not. Even if there has been some interruption from the time the sale was executed till vehicle was finally taken to its destination, then it would be covered as inter-State sale. Here, in the case on hand we find that the movement of the vehicle was certainly an incident of the sale/purchase and only thereafter it was taken out of the State of Karnataka. Thus, in our considered opinion, the two conditions which have been made mandatory by the Supreme Court to constitute inter-State sale, having been fulfilled, it would constitute an inter-State sale. It does not lie in the mouth of the petitioner, that even if ultimately the vehicle is taken out of the State of Karnataka, the same would not fall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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