9911796707
TMI Blog1984 (3) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... om his gross turnover in terms of section 5(2)(a)(ii) of the Punjab General Sales Tax Act (hereinafter referred to as the Act) in respect of the sales made to dealers registered outside the Punjab State. The Assessing Authority in regard to both cases allowed the claimed deductions. The revisional authority, Deputy Excise and Taxation Commissioner, under section 21(1) of the Act suo motu decided to examine the legality and propriety of the assessment orders in question regarding the said two years. The revisional authority came to the conclusion that the Assessing Authority acted illegally in allowing the claimed deductions. According to him, the sales in question were intra-State sales and not inter-State sales and therefore, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances of the case, auction sales conducted by the respondent, Himachal Government Timber Depot at Nangal, are intra-State sales or inter-State sales?" It is the admitted case of both the parties that in pursuance of condition No. 8 of the terms and conditions of the auction sale in regard to the sales effected up to 19th January, 1969 the purchasing dealers registered outside the State of Punjab had to furnish declarations in form C to the assessee; that the goods so purchased moved out of the State of Punjab to various States; that the movement of the said goods from the State of Punjab to other States had been occasioned by the given sales contract only, i.e., there had been no other intervening contract between the sales contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the fall of the hammer and therefore, the sale contract was complete between the parties and from that it could not be inferred that the goods were purchased for being transported outside the State of Punjab and thus amounted to inter-State sale. There is no merit in the contention. Even if for the sake of argument it is accepted that the property in goods passed to the purchasing dealers immediately with the fall of the hammer and the contract of sale being complete, condition No. 8 of the terms and conditions of auction became part of the said contract and therefore, it would have to be taken that the purchasing dealers gave an undertaking to transfer the goods outside the State, and were bound to furnish declaration in C form at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
