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TMI Blog1972 (6) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... as representing the inter-State purchases of raw hides and skins and not the local purchases made by the assessee as held by the Board of Revenue. Initially, this turnover was held by the assessing authority to represent the local purchases of raw hides and skins by the assessee, though from an outside vendor and brought to tax. On appeal, however, the appellate authority considered this turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of inter-State purchases. This order of the appellate authority was revised by the Board of Revenue in exercise of its power of suo motu revision on 13th June, 1966. The Board of Revenue in its order has actually found that there were no prior contracts of purchase before the goods moved in lorries from Kurnool to Madras and that the mere entries in the lorry way-bills will not establish that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long afterwards on the basis of the said weighments, that the transfer of property should have passed only at Madras and that it showed that there was a local sale by the out-of-State dealer to the assessee. It is well-established that in finding out whether a particular transaction is an inter-State transaction or not, the place where the transfer of property passes is immaterial. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e character of an inter-State transaction. In this case, the learned counsel for the petitioner places very strong reliance on the lorry waybills and states that from the entries made therein it is possible to infer that there should have been a prior contract of purchase. As already stated, from the mere fact that the buyer's name is mentioned in the lorry way-bills, it is not possible to assume ..... X X X X Extracts X X X X X X X X Extracts X X X X
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