9911796707
TMI Blog1962 (12) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... I shall be liable to tax under section 3(1) only at such single point in the series of sales by successive dealers as may be specified by the Government by notification in the Gazette; and where the taxable point so specified is a point of sale, the seller shall be liable for the tax on the turnover for which the goods are sold by him at such point, and where the taxable point so specified is a po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not by him but by the dealers in the Madras State who sold the goods to him, and his sales to his customers were the second in the series of sales. 4.. The assessment year is 1958-59. That the petitioner was a dealer who was not exempt from taxation under section 3(3) is not disputed. Counsel for the petitioner confined his submissions to the purchases of his client from seven dealers in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been determined by the Tribunal. It is necessary that it should do so. If the inter-State sales did not take place in this State, then the question whether the notification contemplates the first sale in point of time or the first sale that attracts the tax will not arise for consideration. 7.. The situs of an inter-State sale has to be determined in the light of section 4 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (2) are quite general, and the Parliament has thereby attempted to locate the place where a sale takes place. The clause does not deal with the conditions which 'effect' a sale: nor is there any warrant for the view that subsection (2) of section 4 only seeks to locate the place of sales which are not in the course of inter-State trade or commerce..... "The Parliament by sub-section (2) of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he light of what is stated above we must set aside the decision of the Tribunal and direct it to deal with the matter afresh. If the situs of the inter-State sales was outside the State, there can be no doubt that the first sales in the State were by the petitioner to his customers and that the assessment should stand. If, on the other hand, the situs of the inter-State sales was within this State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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