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TMI Blog2009 (6) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed against the common order of the Commissioner of Commercial Taxes confirming demand of tax and penalty levied under section 30B(3) of the Kerala General Sales Tax Act, 1963. The appellant transported several consignments of timer from Tuticorin to Karnataka through Kerala after obtaining transit pass in form 27C from the entry check-post in Kerala. However goods were presumably sold to deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed the revisions filed by the appellant the Commissioner suo motu issued proceedings under section 37 cancelling the said orders and restored the demand of tax and penalty against which these appeals are filed under section 40 of the KGST Act. We heard counsel appearing for the appellant and the Government Pleader appearing for the respondents. The first contention to be considered is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of title to goods only will attract tax under section 3(a) and (b) of the CST Act. This is a case where the sale happened when the goods were already in Kerala and the movement of the goods from Tamil Nadu to Kerala was obviously not under contract of sale and the appellant has no such case because in such a case the appellant would not have obtained form No. 27 by declaring at the check-post th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er goods to the buyers in Kerala. Therefore the transactions are not covered by section 3(b) of the CST Act also. The next contention that the appellant has paid tax under Central Sales Tax Act for the transactions in Karnataka is also not acceptable because section 9(1) of the Central Sales Tax Act provides that tax payable under the Central Sales Tax Act should be paid in the State wherefrom th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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