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TMI Blog1969 (12) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances stated above it could be held that the supplies made by M/s. Babu Lal Prakash Chand as purchasing agents to ex U.P. dealers could amount to sales occasioning export taxable under the Central Sales Tax Act?" M/s. Babu Lal Prakash Chand (hereinafter referred to as the "assessee") carry on business as commission agents at Hathras. The assessee also runs another business of manufacture of dal in the name and style of M/s. Prakash Dal Mills. In respect of the assessment year 1959-60 the assessee in its capacity as the purchasing agent made certain supplies to ex U.P. dealers. Some of the goods so supplied were acquired by the assessee from its sister concern M/s. Prakash Dal Mills. The Sales Tax Officer exempted from tax the tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee supplied to its ex U.P. principals after acquiring them from its sister concern. It was contended before the judge (Revisions) that even if such supplies amounted to sales, they were not inter-State sales because the sales in such transactions were completed as soon as the goods were received by the assessee from its sister concern and were appropriated towards the contract of sale when the goods were ascertained and put in gunny bags. Section 3 of the Central Sales Tax Act defines an inter-State sale in the following terms: "3. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce.-A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... frontiers of India. It is obvious that sections 3 and 5 have been cast in identical termi- nology and the expression "occasions the movement of goods" occurring in section 3(a) and section 5(1) has the same meaning. It was so held by the Supreme Court in Khosla Co. (P.) Ltd. v. Deputy Commissioner of Commercial Taxes, Madras Division, Madras[1966] 17 S.T.C. 473 (S.C.). In that case the Supreme Court relying on its earlier decision in Tata Iron and Steel Co. Ltd. v. S. R. Sarkar[1960] 11 S.T.C. 655 (S.C.). , also held that for the purpose of determining as to whether a sale was in the course of export or import, all that was necessary to see was as to whether the movement of the goods from one State to another was occasioned by the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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