TMI Blog2008 (2) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... o the effect that they are intra-state sales in Orissa are unsustainable. It was rightly decided that there was no intra-state sale within Andhra Pradesh. But for further conclusion that there was an intra-state sale within the State of Orissa, materials were required to be examined. That has not been done. There was no material before the Tribunal to come to a definite finding, as done, that the transaction should be treated as intra-state sale within the State of Orissa. The observations, therefore, have no relevance and need to be set aside, which we direct. Appeal allowed. - Civil Appeals Nos. 1417, 1418,1419 of 2008 - - - Dated:- 19-2-2008 - Arijit Pasayat and P. Sathasivam, JJ. Goolam E. Vahanvati, S.G., (P.K. Manohar and Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period from 1-4-1997 to 31-3-2001, the Duty Entitlement Pass Book scheme was there. The object of the scheme was neutralization of incidence of Customs duty on the import content of the export product. Such neutralization was provided by way of grant of duty credit against export product. The export unit has also been conferred with the right to utilize the said credit for its own purpose or to transfer of the same to third parties for availment of the benefit of the said credit. For the exports made by the appellant from Visakhapatnam Port, the petitioner submits an application for issue of DEPB to DGFT, Cuttack, Orissa along with customs endorsed copy of shipping bill. The Customs authorities check the details of exports mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authorities considered it to be local sales within Andhra Pradesh and accordingly levied tax. The appellant filed appeals before this Court. A three-judge judge Bench by order dated 1st February, 2005 in Civil Appeal Nos. 1649-1654 of 2001 directed the matter to be considered by the Tribunal for determining the issues involved. That is how the Tribunal took up the matter for consideration. By the impugned common judgment, the Tribunal decided the matter in favour of the appellant holding that the sale did not take place within the State of Andhra Pradesh. But held that it took place inside the State of Orissa as per Section 4(2) of the Central Sales Tax Act, 1956 (in short the 'CST Act'). The ultimate conclusion which is the subject ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration before the Tribunal was very limited as to whether any sale took place within the State of Andhra Pradesh. Having decided that issue, Tribunal was not required to go into any other question particularly when the relevant factors were not before it. As rightly contended by the appellants there was no material whatsoever to show that the sales could be treated as intra-state sale within the State of Orissa. The assessing authorities proceeded to levy tax on erroneous premises. In the ultimate analysis the Tribunal held that the sales did not take place within the State of Andhra Pradesh. The conclusions to the effect that they are intra-state sales in Orissa are unsustainable. It was rightly decided that there was no intra-state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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