9911796707
TMI Blog2023 (9) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 6(2) of the Central Sales Tax Act. 1956 and the order of the Appellate Authority dated 30th December, 2011, confirming the aforesaid impugned assessment order and the order of the Revisional Authority dated 9th March, 2016 dismissing the revisional petition and confirming the orders of the aforesaid two Authorities. Facts involved in this case, in short as recorded by the Assessing Authority is that petitioner has made a claim of exemption under Section 6(2) of the Central Sales Tax Act on the subsequent sale of the consignment in question to the ultimate buyer which according to the petitioner effected during the course of inter-State movement. The aforesaid claim of the petitioner was denied by the respondent/Assessing Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not prove the transfer of documents of title to goods when the goods are in transit. All these are supportive evidence, but no the sole evidence in support of this claim. So this claim cannot be allowed." Against the aforesaid assessment order rejecting the claim of the petitioner, petitioner filed appeal before the Appellate Authority which was dismissed by the Appellate Authority by recording the reason particularly paragraph 3 of the said order of the Appellate Authority is relevant, which is recorded as hereunder: "3) Claim of sales of Rs. 237218408/-(with C and E1 Forms) and Rs. 1425153/-(with C Form) u/s 6(2) of the Act had been rightly disallowed by the Ld. Assessing Authority. For the benefit of exemption, subsequent sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in the eye of law. The claim has no validity at all and it is cancelled, ab initio. The dealer has to pay interest as per provision f the Act. In the result, both the orders of assessment under the relevant Acts are modified. The Ld. Assessing authority is asked to act accordingly." Being aggrieved by the aforesaid order of the Appellate Authority, petitioner filed revisional application, which by its order dated 9th March, 2016, upheld the order of the Appellate Authority. The concluding portion of which is recorded as hereunder: "The name of the ultimate purchaser should be declared by the dealer who is claiming the benefit of subsequent sale and that is the meaning of endorsement and it is made on the backside of the consignment n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods are delivered to a carrier or other bailee for transmission, the movement of the goods shall, for the purposes of clause (b), be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Explanation. 2. ... 6. Liability to tax on inter-State sales.- (1) Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales of goods other than electrical energy effected by him in the course of inter-State trade or commerce during any yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded herein: i) in case of sale falling u/s. 3(a), any kind of endorsement of consignment note/LR etc. cannot be invited; ii) as contract of sale and sale itself are altogether different in case of inter state sale, pre-existing order or pre-determined parties will not negate any 3(b) sale if other requirements are found fulfilled i.e. physical or constructive transfer of documents of title to the goods in made; On a plain reading of Section 3 along with explanation (i) and (ii) and Section 6(2) of the Central Sales Tax Act along with the aforesaid Trade circular it clearly appears that the commencement of movement of the goods is effected in case of movement from one State to another State from the time of delivery of such consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ultimate buyer though it does not bear any date but it could not have been made before the date of issuance of consignment note and before the date of receipt of consignment in question by the transporter. It appears from page 36 of the writ petition being invoice issued by the primary seller in favour of the petitioner and final delivery to the ultimate buyer that it bears the date, 29th March, 2008. It appears from page 37 of the writ petition being delivery challan cum invoice that the same has been issued by the petitioner on 31st March, 2008, in favour of the ultimate buyer. The respondents could not show any piece of evidence to establish that the subsequent sale to the ultimate buyer effected prior to the commencement of movement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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