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TMI Blog1968 (7) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... tside the territory of India. The submission rested on the fact that the Central Sales Tax Act had not been made applicable in the State of Jammu and Kashmir. That contention was accepted by the Sales Tax Officer. The Commissioner of Sales Tax applied in revision. The revision application has been allowed by the Additional Judge (Revisions) Sales Tax, who has held that the turnover was clearly taxable under the Central Sales Tax Act. At the instance of the assessee, the following question has been referred to this Court for its opinion: "Whether the sales of Rs. 1,30,813.25 effected by the mills during the period Ist July, 1957, to 31st March, 1958, to the dealers of Jammu and Kashmir were taxable under the Central Sales Tax Act, 1956, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of India in the State from which the movement of the goods commenced. If the movement of the goods commenced in a State over which the Act operates, then clearly the transaction which results in such movement of goods is liable to tax in the hands of the dealer in that State. In the instant case the sales fell for consideration with reference to the State of Uttar Pradesh where the movement of the goods commenced. The circumstance that the goods moved towards the State of Jammu and Kashmir is not relevant at all for the purpose of fastening the tax liability on the assessee in the State of Uttar Pradesh, except in so far as it determines that the transactions in question are inter-State sales. The same result would have obtained if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a dealer in the State of Jammu and Kashmir, are ultra vires. It is well settled now that it is not open to an authority created under the statute to pronounce upon the vires of a provision of that statute: see K.S. Venkataraman v. The State of Madras[1966] 17 S.T.C. 418. If the Additional Judge (Revisions) Sales Tax was not entitled to entertain that question, we are also not competent to do so in the instant proceeding which is merely a reference arising out of an order of that authority. We must, therefore, decline to entertain this contention of the petitioner. We answer the question referred to this Court in the affirmative. The Commissioner of Sales Tax is entitled to his costs which we assess at Rs. 200. Counsel's fee is also asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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