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TMI Blog1970 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... of moong dal amounting to Rs. 2,92,000 was assessed to sales tax at the rate of 5 naye paise under the second proviso to section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948. The sale in question was before the amendment of the form of the registration certificate. The petitioner is a manufacturer of moong dal. On the strength of their registration certificate they purchased moong and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Judge took was not shared by Harbans Singh, J. (as he then was) for in Amar Hosiery Works v. The State of Punjab[1963] 14 S.T.C. 634., the learned Judge took a diametrically opposite view. It may be mentioned that the case which came before Harbans Singh, J., was also of the same firm, namely, Amar Hosiery Works (Regd.), Ludhiana. The view which Harbans Singh, J., took was also shared by me in T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no proof that the goods were sold. According to him, the goods were sent by the assessee to Delhi, he himself being the consignee. It is not known what happened to the goods thereafter. This contention is wholly unfounded. In paragraph 5 of the petition, the petitioner stated that "the goods were sent on consignment basis after manufacture in Punjab for sale outside the State of Punj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strength of Punjab Registration Certificate and the balance goods worth Rs. 36,067.99 were imported goods." In the order of the Appellate Authority, it is stated that: "In the present case, the goods were sent on consignment basis to places outside the State of Punjab for sale. The despatch of goods on consignment basis does not constitute sale because there is no transfer of property in goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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