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TMI Blog1968 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 44 of the Madhya Pradesh General Sales Tax Act, 1958, arise out of sales tax assessment proceedings against the assessee M/s. Mansingh-ka Oil Mills Ltd., Khandwa, for the period from 1st July, 1949, to 30th June, 1950 (referred to as the first period by the Board of Revenue), and for the period from 1st July, 1950, to 30th June, 1951 (referred to as the second period by the Board of Revenue). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the second period the assessee claimed exemption from liability to tax on a sum of Rs. 3,39,076-10-6. According to the assessee, these amounts represented the turnover of outside sales. The contention of the assessee was negatived by the taxing authorities as well as by the Board of Revenue (Sales Tax Tribunal) in revision. The Board of Revenue held that the sales were effected within the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipulated price was F.O.R. Khandwa and the F.O.R. condition was not for delivery of oil at Khandwa, then the Board's decision that the sales in question were inside sales, based solely on the circumstance that the place of delivery of oil was F.O.R. Khandwa, is clearly erroneous. As observed by the Supreme Court in Bengal Timber Trading Co. Ltd. v. Commissioner of Sales Tax[1967] 19 S.T.C. 366., th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndwa. The Board did not examine other terms of the contracts and has nowhere held that as one of the terms of the contracts was about payment against railway receipts, the sales were inside sales. 6.. It follows, therefore, that the question formulated by the Sales Tax Tribunal must be answered by saying that "on the basis of the price stipulated F.O.R. Khandwa and of payment against railway rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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