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TMI Blog1972 (10) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, Calcutta, in respect of sales of paper said to have been effected by them. The respondents, however, contended before the assessing as well as the appellate authority that the sales of paper have been effected directly by their principal, the said paper mills, to the various purchasers in this State and that the mere fact that they have taken delivery of the consignment and distributed the same to the various purchasers will not make them sellers in respect of those sale transactions. The respondents' claim that they have not effected any sales to the purchasers in this State and that it is only the paper mills which sold the goods in question to various purchasers in this State directly was not, however, accepted and, therefore, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s indents. After the required quantity of paper is manufactured, they are packed in several packages with the distinct marks of various dealers who had already placed orders. But all those packages had been clubbed together and sent to the respondents in one wagon, the railway receipt being taken in the name of the respondents. The relevant invoices along with the railway receipt are sent by the paper mills to the respondents and the mills had debited the various dealers with the value of the paper sent. After the wagon reaches this State, the respondents cleared the goods and delivered the several packages to the concerned dealers and collected the amounts due by them as per the invoices sent by the paper mills and obtained declarations in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mills situate in West Bengal and in Orissa to this State is in pursuance of the earlier orders placed by the various dealers directly with the paper mills. It is true that the goods have been consigned in one wagon in the name of the respondents who are the sole selling agents of the paper company and they have taken delivery of the same and distributed the packages to the concerned purchasers. But that will not make any difference to the nature of the transaction being inter-State. The fact that the respondents have taken delivery of the goods and distributed the same to the various purchasers is not of any consequence for the reason that the goods indented by the various dealers had been separately packed with distinct marks and separate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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