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TMI Blog1962 (4) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ers outside the State and clause (a) of section 10 could only apply when the transactions were from unregistered dealers within the State of Bombay. According to the petitioners the only provision in the Sales Tax Act of 1953, which could have application to the present transaction was the provision of section 10C, but since rubber was not one of the items of goods specified by the State Government by notification as required by the said section, section 10C also could not apply to the case. This contention was negatived by the Sales Tax Authorities. Another contention which was raised by the petitioners was that the transactions in the present case had taken place outside the State of Bombay and were, therefore, not taxable. This contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sellers in Bombay, the contracts had been entered into in Bombay and since the bills of lading were in the name of the sellers as consignors and consignees and delivered to the buyers in Bombay on payment through the bank, the property in the goods was intended by the parties to pass in Bombay. The indorsement in the invoice that the goods were being shipped "on account of and at the risk of the buyers" did not, according to the Tribunal, mean anything more than that the insurance charges were to be paid by the buyers. In our opinion, the conclusion arrived at by the Tribunal on the facts found by it is correct and no error of law can be said to have been committed by it. Since the property in the goods, as correctly held by the Tribunal, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the purview of section 10(a) of the Act. He points out that the subject of taxation of purchases of goods which have been purchased from outside sellers and which have been brought and delivered in the State of Bombay as a direct result of the purchase for consumption therein has been dealt with in section 10C of the Act and sales in the present case being of the nature of the sales dealt with under the said provision of section 10C are not intended to be covered by the provisions of section 10(a). He argues that if section 10(a) was to apply to sales of the nature which were covered by section 10C also, the provision of section 10(a) would be rendered redundant. We do not think that there is any substance in the submissions which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by a dealer who is within the State of Bombay and has his place of business where he carried on his business of buying and selling. Why the person from whom he has made those purchases must also have similar qualifications in order that the purchases made by the dealer within the State of Bombay should be liable to tax is not understandable. The next contention of Mr. Donde is that the provisions of section 10(a) cannot apply to the transactions of purchases where the purchased goods have been brought from outside the State of Bombay into the State because provision for such transactions has been made in another section. viz., section 10C of the Act, and, therefore, the subject of such transactions has been exhaustively dealt with in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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