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TMI Blog1968 (3) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... d to as the Central Act). It is convenient to note at this stage the relevant facts of both the cases. The respondents are dealers in grains and also commission agents. During the year 1958-59 they purchased railway receipts relating to consignments of bajra and jawari from non-resident dealers. The first sellers happened to be in Mysore State. They booked the goods to places outside Mysore Slate and when the goods were in movement, they sold the railway receipts to the respondents, who in their turn sold them to buyers in Rajasthan, etc. The respondents in T.R.C. No. 52 of 1964 purchased the documents relating to three consignments, the total of which is Rs. 24,497. The respondents in T.R.C. No. 7 of 1965 purchased documents in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts to places outside the Mysore State and when the goods were in movement, they sold the railway receipts to the respondents. Having purchased them from the first sellers of Mysore State, the respondents in their turn sold the railway receipts to buyers in Rajasthan, West Bengal, etc. The respondents are registered dealers under the Central Act, in the State of Andhra Pradesh, and they have to obtain the C Forms from the appropriate assessing authority as required by clause (a) of sub-section (4) of section 8 of the Central Act in connection with the purchase of goods. It is common case that such forms have to be obtained by the respondents from the Andhra Pradesh State. In the light of these admitted facts it is contended for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collect the tax under the Central Act also, on behalf of the Government of India. In order to test the contention put forward on behalf of the petitioner, it should be examined whether all the ingredients and requirements of the proviso are satisfied in the present cases. It is obvious that there was movement of goods from one State to another. The sale of the documents of title in favour of the respondents was clearly subsequent to the first sale in respect of some goods which had taken place in the Mysore State. There is thus a subsequent sale of the same goods. The next requirement of the proviso is that such sale should not fall within sub-section (2) of section 6 of the Central Act. There is no dispute that the present sales are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia." In understanding the proviso and its application to the facts of the present case, the Tribunal has clearly erred. It has not understood correctly the significance of the clause "in connection with the purchase of such goods " occurring in the proviso to section 9. The respondents could obtain C Forms from the West Bengal or Rajasthan buyers, only in connection with their sales. They could not have obtained the forms from those States in connection with their purchases. It is an admitted fact, as stated already, that the respondents could obtain the C Forms from the Andhra Pradesh State alone, in connection with the purchase of the goods. It is, therefore, beyond doubt that the Tribunal is wrong and that it is the State of Andhra Prade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y conceding this position as correct, Sri Ramakrishniah, the learned counsel for the respondents, relies upon the decision of the Supreme Court in The State of Mysore v. Yaddalam Lakshminarasimhiah Setty and Sons[1965] 16 S.T.C. 231. to contend, that the transactions are not taxable at the sale point under the State sales tax law and for that reason they are not taxable under the Central Act. This, however, is a new point which he seeks to raise in the revision. It was not raised either before the Tribunal, or before any other lower authority. In the view we have taken, we do not propose to express any opinion on this question. The respondents may raise this contention if they so want before the Tribunal and the Tribunal will consider this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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