1990 (11) TMI 345 - SC - VAT and Sales Tax

Whether the appellant was liable under the Andhra Pradesh General Sales Tax Act, 1957, to pay tax in respect of the goods sold by it to various allottees? Held that - Appeal dismissed. Whatever be the validity of the finding regarding the question of sale being deferred till the allottees came forward with the permits, it cannot be gainsaid that the appellant produced no evidence to show that the goods were sold by documents while in transit and upon the high seas or anywhere else outside the waters of India. Findings by the authorities, as confirmed by the High Court, are findings of facts which cannot be interfered with in these proceedings.

Summary

The Supreme Court dismissed the appeal by the State Trading Corporation of India challenging liability under the Andhra Pradesh General Sales Tax Act, stating that there was no evidence to show that the sales occurred while the goods were on the high seas. The authorities found no evidence that the sale took place before the goods were landed and permits were issued. The appellant failed to prove that the goods were sold while in transit on the high seas. The High Court confirmed the findings of the authorities as findings of fact. The appeals were dismissed with no costs.