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TMI Blog1977 (9) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee to the Calcutta buyer and the other by the Calcutta buyer with the foreign buyer. The Board of Revenue did not consider the nature of the sale by the assessee to the Calcutta buyer. The relevant part of the order of the Board of Revenue is in these terms: "The contentions have been examined with reference to the connected records. The plea to defer the decision of the Board till the contemplated legislation by the Government of India took into shape cannot be accepted. Therefore, the Board has decided to dispose of the case on merits with reference to the law in force. The assessees had entered into contracts with M/s. Agents (India) Private Limited, Calcutta, and M/s. Shyarn Investment Corporation Private Limited, Calcutta. In pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent invoices to the Calcutta buyer. Though the bills of lading were taken in the name of the assessee after putting the goods on vessels either in the Madras Port or in the Cochin Port, these bills of lading were endorsed in favour of the Calcutta buyer and were sent to the bank to be delivered to the Calcutta buyer against payments to be made by the Calcutta buyer. There were contracts of sale between the assessee and the Calcutta buyer. The Board of Revenue has not considered what is the nature of these sales. The Board was right in applying the principle of the decision of the Supreme Court in Mod. Serajuddin v. State of Orissa(1). But the further question arises whether there were any interState sales which were exigible to tax unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essential element for the purpose of treating the transaction as an inter-State one exigible to tax as an inter-State sale. This aspect has not been noticed by any of the authorities. As we have said, the facts are clear and the movement of the goods from Coimbatore to Madras-both the places are within the Tamil Nadu State-cannot constitute an inter-State movement and hence clearly the turnover of Rs. 2,47,782.01 cannot be said to be taxable under the Central Sales Tax Act. The turnover of Rs. 3,91,462.75 relating to the goods which crossed the Tamil Nadu border and entered Kerala and were shipped in the Cochin Port was clearly taxable under the Central Sales Tax Act. In the light of the above, we allow the appeal in part and hold that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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