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TMI Blog1980 (9) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... with the tax payable under the Tamil Nadu Additional Sales Tax Act, 1970. However, the point involved in both the sets of cases is the same. As far as T.C. No. 490 of 1979 is concerned, the assessee purchased old jewels from non-dealers in the State of Tamil Nadu for a sum of Rs. 17,40,988.20 and sold them at Bombay as standard gold after conversion. The assessee also purchased old jewels on a turnover of Rs. 1,46,161.06 from non-dealers in the State, converted them into new jewels and sold them locally. As far as T.C. Nos. 491 and 492 of 1979 are concerned, the assessee purchased old jewels from non-dealers in the State of Tamil Nadu for a sum of Rs. 8,12,770.80 and sold them at Bombay as standard gold after conversion. The assessee also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xt question regarding the liability to tax on the turnover of Rs. 17,40,988.20 in one case and Rs. 8,12,770.80 in the other case under section 7-A of the Act. Section 7-A(1)(c) of the Act, omitting the provisos, which are not relevant for the purpose of deciding the question involved in the case, reads as follows: "7-A. (1) Every dealer who in the course of his business purchases from a registered dealer or from any other person, any goods (the sale or purchase of which is liable to tax under this Act) in circumstances in which no tax is payable under section 3, 4 or 5, as the case may be, and either,- (c) despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter-State trade or com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccompanies the goods does not fit in with the meaning given in the dictionary. In State of Tamil Nadu v. M.K. Kandaswami [1975] 36 STC 191 at 198 (SC), in 'dealing with the interpretation and scope of section 7-A of the Tamil Nadu General Sales Tax Act, it was pointed out (at page 198) that in the case of arecanuts, gingerly seeds, turmeric and grams purchased from agriculturists, if the purchasing dealers transported these goods outside the State for sale on consignment basis their case would also be covered by clause (b) or (c) of section 7-A(1) and that such dealers would be liable to tax on the purchase turnover of these goods. It was further held: 'It may be remembered that section 7-A is at once a charging as well as a remedial prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essenger, letter, etc.)" (page 530). The meaning for the word given in the Webster's Third New International Dictionary is: "to send off or away (as to a special destination) with promptness or speed often as a matter of official business" (page 653). Consequently the meaning of the word contemplates the sending of a thing from one place to another, and certainly that will not take in a person' carrying the gold, that he had purchased, along with him in person from one place to another. Therefore, on the finding of the Tribunal itself in this case that the dealer carried with him in person the articles in question from Madras to Bombay, it cannot be held that the articles in question were despatched from the State of Tamil Nadu to Bombay. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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