9911796707
TMI Blog1960 (9) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... , SHAH J.C. AND RAJAGOPALA AYYANGAR N. JJ. G.S. Pathak, Senior Advocate, (A.P. Sen and J.B. Dadachanji, Advocates of Messrs Rajinder Narain and Co., with him), for the appellants. M. Adhikari, Advocate-General for the State of Madhya Pradesh (B.K.B. Naidu and I.N. Shroff, Advocates, with him), for the respondents. -------------------------------------------------- The Judgment of the Court was delivered by DAS GUPTA, J.-This appeal is against a judgment of the Nagpur High Court by which it answered two of the three questions referred to it under section 23 of the C.P. and Berar Sales Tax Act, 1947, against the present appellant. As the learned counsel for the appellant did not however press the appeal as regards the High Court's de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d took note of the fact that these goods were sold to two classes of purchasers, one class being formed of dealers who were said to have acted as company's agents and the other of direct purchasers. It also pointed out that whatever understanding there might have existed with the "so-called agents" about replacing the damaged goods or taking back goods unsold did not affect the legal position that even before the actual transfer of property might have taken place outside the Province the sale would be deemed to have taken place in the Province for the reason that the contract of sale was made when the goods were in the Province. It was in this view that the Board held that the sales shown by the appellant under the head "export outside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are within the State of Madhya Pradesh at the time the contract of sale is made the sale will be deemed to have taken place in Madhya Pradesh, wherever the contract of sale may be made. Before this Explanation can be applied two questions of fact have to be decided. First, the time of the contract and secondly whether at that time the goods were in the State of Madhya Pradesh. Once it is found that at the time the contracts of sale are made the goods are situate within the Province, the Explanation has full application and no question of law arises. In the present case we have the definite findings of the Board that the contracts for sale were made when the goods were situate in the Province of Madhya Pradesh. Mr. Pathak has tried to argue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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