9911796707
TMI Blog1983 (1) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... t of sale? (2) If, in the facts and circumstances of the case, the inter-State movement of the components from West Bengal to Kashmir constituted inter-State sale within the meaning of section 3(a) of the Central Sales Tax Act, 1956? (3) If the sale should be deemed to take place inside Kashmir in view of what is contained in section 4 of the Central Sales Tax Act, 1956? (4) If, in the event of any conflict between sections 3 and 4 of the Central Sales Tax Act, 1956, the provisions of section 3 should prevail?" The assessee is a registered dealer and the relevant assessment period is the year ended 31st December, 1961. The Commercial Tax Officer, Radhabazar Charge, by his order dated 10th November, 1965, completed the assessment by incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thereafter delivery of the dredgers had to be given afloat in Kashmir. In order to appreciate the contention it is necessary to set out the contract. The contract contained, inter alia, the following: "Furnish all labour, equipment, tools, supervision and inspection necessary to completely erect two (2) 12-inch Ellicott 'Dragon' model dredgers with floating and share discharge pipeline and pontoons, in accordance with drawings and specifications provided by Ellicott Machine Corporation. Hooghly to furnish all materials and equipment described on bill of material dated 4th August, 1960, as revised 3rd on October, 1960, which is attached hereto and made a part of this purchase order. Ellicott to furnish the remainder of the materials an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other items supplied by Ellicott, from unloading at the dock area in Calcutta, and of the complete dredgers from your plant at Howrah to the sites in Kashmir (Rupees sixty-four thousand) 64,000 (3) For 800 feet of of floating discharge pontoon line and 1,200 feet of shore discharge pipeline (Rupees one lakh and twenty-two thousand) 1,22,000 PRICES Unit price Total price Rs. Rs. (4) All freight and insurance charges for transportation of the pipeline from your plant at Howrah including assembly at the sites in Kashmir (Rupees thirty-one thousand two hundred) 31,200 Total price (Rupees four lakhs, twenty-seven thousand and two hundred) 4,27,200 These prices exclude import and customs duties on items furnished by Ellicott. TERMS OF PAYME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not be bodily taken from Howrah to Kashmir for delivery and the component parts had to be taken in order to complete the contract and it was a composite contract. Therefore it must be held that the sale has occasioned or caused the movement from one State to another. If that is the position then in our view section 3(a) of the Central Sales Tax Act, 1956, is attracted and the authorities below were not in error in deciding in the manner they did. Our attention was drawn to a decision of the Supreme Court in the case of State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd. reported in [1958] 9 STC 353 (SC). There the Supreme Court reiterated that the expression "sale of goods" should be given the same meaning which it has in the Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
