9911796707
TMI Blog1965 (11) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... se, was assessed to sales tax under section 18(3) of the Act for the period from 1st October, 1957, to 30th September, 1958, on his turnover of the sales of manganese of the value of Rs. 2,77,976.45 P. During the assessment proceedings, he claimed that this entire turnover was of sales in the course of export of manganese out of India, and that in any case the sales were inter-State sales and, therefore, not liable to be taxed under the Act. This objection was negatived by the taxing authorities. In second appeal, the Sales Tax Tribunal (the Board of Revenue), however, accepted the contention of the assessee that the sales were in the course of inter-State trade or commerce and, therefore, could not be assessed to sales tax under the local ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or despatch of manganese ore to Vishakhapatnam Port and for payment of certain price by the buyers per long ton of the ore, which included railway freight from Katangjhiri railway-siding to Vishakhapatnam Port. Under one of these agreements, the last balance of the price of the goods was to be paid after the loading, weighing and despatch of the ore to the port. The other agreement made the last balance of the price payable after the receipt of the goods "in the plots of the buyers at the port". These stipulations about the despatch of ore to Gondia in two cases, and to Vishakhapatnam Port in the other two cases, leave no doubt that the transport of manganese ore from the State of Madhya Pradesh to Gondia and Vishakhapatnam outside the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this power, the Constitution (Sixth Amendment) Act inserted a new entry, entry 92A of the First List of Seventh Schedule, and amended entry 54 of the State List. In exercise of this power, Parliament enacted the Central Sales Tax Act, 1956, which came into force from 5th January, 1957. Section 3 of the Central Sales Tax Act, 1956, lays down that"3. A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase- (a) occasions the movement of goods from one State to another; or (b) is effected by a transfer of documents of title to the goods during their movement from one State to another. ............................................................................... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
