9911796707
TMI Blog1965 (11) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... clining to remove on certiorari the assessment made by the Commercial Tax Officer, Kanyakumari, which was ultimately confirmed by the Commissioner of Commercial Taxes. The material facts as emerge from the records are as follows: Messrs. Burmah Shell Oil Storage and Distributing Company (appellants here) sold in 1957-58, 84,200 gallons of petrol and 1,70,600 gallons of diesel oil to the State Tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were inter-State sales not subject to tax under the Madras Sales of Motor Spirit Taxation Act, 1939, the company preferred an appeal to the Deputy Commissioner of Commercial Taxes but the same was rejected. The revision carried by the company to the Commissioner of Commercial Taxes proved unsuccessful. Subsequently the jurisdiction of this Court under Article 226 of the Constitution was invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63] 14 S.T.C. 175; A.I.R. 1963 S.C. 980. We do not think that neither of these two cases lend support to the contention raised on behalf of the appellants. Both of them were cases in which the sales occasioned the movement of goods across the State borders. But that is not the situation in the present case. Here it was essentially a local sale. Although the indents were placed at Trivandrum and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it needed it. Therefore it cannot be posited in the present case that the sale itself occasioned the transport of the motor spirit to Kanyakumari. The contract can be fulfilled by supplying motor spirit from the stocks of the company from any place. The choice was left to the company as to the place from which it could transport the motor spirit. It is immaterial to the State Transport Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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