9911796707
TMI Blog1980 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... aw: "(1) Whether, under the facts and circumstances of the case, it has been correctly laid down by this Tribunal that in case the place of manufacture of ferro-manganese was outside this State, the disputed transactions are to be treated as inter-State sales? (2) Whether, in the absence of any entry regarding location of the factory for manufacture of ferro-manganese in the contracts, the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for manufacture of ferro-manganese outside the State of Madhya Pradesh and if the goods were actually sent to those places, the sales were inter-State sales. The case was remanded by the Tribunal on this finding to ascertain whether the goods under these nine contracts were sent outside the State. It is in respect of these contracts that the aforesaid questions of law have been referred at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer is that the buyers had their factories outside the State of Madhya Pradesh and the goods were sent to the places where the factories are located. It is this fact which has yet to be enquired into after remand made by the Tribunal. The Tribunal has decided the question as to the character of the sales after assuming that the factories are located outside the State and the goods were rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Sales Tax Act. The facts of the instant case are similar to the facts of the case in State of M.P. v. Bengal Paper Mills [1979] 44 STC 347; 1979 MPLJ 478. In that case, bamboos were purchased by the buyer for use in its paper mills in West Bengal. Although the property in the goods passed within the State it was held that as the buyer could not use the goods except for manufacture in its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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