TMI Blog2004 (9) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... present revision is with regard to rejection of its claim of stock transfer to Delhi Depot to the extent of ₹ 22,371.00. The Assessing Authority has accepted the account books of the dealer/applicant, but it has disallowed, the stock transfer to the extent of the amount indicated above. 4. The Assessing Authority in the assessment year has found that the aforesaid goods were sold by its depot on the same day as soon as they reached to Delhi. He after examining the accounts books of the dealer / applicant has also come to the conclusion that the goods were directly supplied by the dealer to the customers and thereafter necessary entries were made in the accounts books at Depot. An adverse inference was drawn by him from the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of stock transfer. This order of the Tribunal is under challenge in the present revision. 7. Heard learned Counsel for the parties and perused the record. 8.The Supreme Court in the case of Balabhagas Hulas Chandand another v. State of Orissa, 1976 U.P.T.C. 230 (SC): (1976) 37 S. T. C. 207 has held that a sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce, if the sale or purchase; (a) occasions the movement of goods from one State to another or (b) is effected by a transfer of documents of title to the goods during their movement from one State of another, in view of Section 3 of the Central Sales Tax Act. Analysing Clause (a) of Section 3 of Central Sales Tax Act it was held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence of prior contract can be drawn from the mere fact that the goods were sold by the depot on the same day. In the argument of the learned Counsel has referred extensively the findings recorded by the Tribunal in its earlier order. An argument was made by him that this Court while remanding the case did not set aside the judgment of the Tribunal, therefore, its earlier order should be taken into consideration. I have given my careful consideration to the above submissions and find no merit therein. This Court in expressed words has stated that the revision is allowed land the order of the Tribunal dated 21 st February, 1998 is set aside and the case is remanded to the Tribunal with a direction that it will record a clear finding whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d contract which occasions movement of goods from Modi Nagar to Delhi, from the above admitted fact. Sale of the entire goods, reaching at the depot after 7.00 p.m. on the same day, itself speaks a lot. The inference by the Tribunal is plausible one. By no stretch of imagination it can be said that the inference drawn by the Tribunal is arbitrary. Much emphasis was laid by the learned Counsel that no written contract was proved by the department and as such the Tribunal has committed illegality in holding that the transaction in question is inter-State transaction. The said argument has no legs to stand. It is not a requirement of law that the contract should be in writing or express. The Assessing Authorities as well as by Tribunal from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication. For the same reason the judgment of this Court in the case of Sir Shadi Lal Enterprises Ltd. v. Commissioner of Trade Tax, 2002 U.P.T.C. 1075 is not applicable. In these cases it was held that proved absence of any firm orders, indicated that an allocation of letters and statements furnished by the dealers did not themselves bring about transactions of sale within the meaning of Section 2 (1) of the Central Sales Tax Act. It was held that the movement of vehicles from the works place to the stock yard was not occasioned by any covenant or incident of contract of sale as there was no appropriation of goods. 13. Further reliance was placed on Commissioner of Sales Tax v. Delhi Steel Industries. 1981 U.P.T.C. 154 and Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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