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TMI Blog1963 (3) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicants are dealers within the meaning of section 2(c) of the U.P. Sales Tax Act? 3.. Whether on the facts and circumstances of the case the sale took place within the State of Uttar Pradesh? The facts as they are stated in the statements are these. The assessee is a dealer in condensed milk and powdered milk sold in sealed containers with its office in Calcutta. It has no office in Uttar Pradesh. It enters into contracts of sale of condensed milk and powdered milk with customers residing in Uttar Pradesh and sends them by train to Uttar Pradesh. The railway receipts are prepared in the name of the assessee as consignor and consignee both. At the destinations the goods are taken delivery of either by the assessee's representatives in Ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sales Tax') the word "milk" must be interpreted in the sense of an article required universally and daily. Under Notification No. S.T. 119/ X-928 dated 7th June, 1948, the State Government have also exempted from being taxed "milk products such as chhena, dahai, khoa, butter and cream but excluding sweetmeats and products sold in sealed containers". This notification distinguishes "milk" from milk products and includes khoa and cream among milk products. If they are milk products there is no reason for saying that condensed milk and milk powder also are not milk products Milk powder is produced simply by evaporating all water contents of milk; it differs from khoa only in the extent to which the water contents are evaporated. Nothing is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by the customers, act as the assessee's agents. The assessee endorses the railway receipts in favour of the bankers and they are directed to hand over them after the required endorsement to the customers on realising the price from them. In realising the price from the customers and in re-endorsing the receipts in their favour they act as the assessee's agents. When the assessee sends the railway receipts endorsed in their favour it means that it despatches the goods to its agents and when they endorse them in favour of the customers and the customers take delivery of them it means that its agents in Uttar Pradesh deliver them to the customers. Thus some of the activity which constitutes the business is done by the assessee in Uttar Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activities done by him in Madras State he was held to be carrying on the business in Madras State. Even if the place where the property in the goods passed from the assessee to its customers had any relevancy, we do not find necessary facts in the statement of the case to enable us to decide where the property in the goods passed. In the absence of the necessary facts we cannot assume that the property in the goods passed in Calcutta and consequently even if the assessee could not be said to be carrying on the business in Uttar Pradesh if the property in the goods always passed outside Uttar Pradesh, it is not possible for us to say that in this case the assessee did not carry on the business in Uttar Pradesh. Our answer to question No. 2 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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