9911796707
TMI Blog1989 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... see is common. In T.R.C. No. 139 of 1988, the assessee is a different person. The question that arises for consideration is the same. The matter relates to the assessment years 1979-80, 1980-81, 1981-82 and 1982-83. The respondents/assessees are dealers in manure. The manure was supplied by M/s. Heera Crushing Company (P.) Ltd., Rajasthan. One A.V. Yohannan and Sons, Cochin, was the distributor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs in the State and so the assessees are not liable to be taxed on the second sale of goods in the State. Aggrieved by the aforesaid decision of the Appellate Tribunal, the Revenue has come up in revisions. 2.. We heard counsel for the Revenue, Mr. N.N. Divakaran Pillai. It was argued that in this case the Appellate Tribunal failed to give effect to section 3(b) of the Central Sales Tax Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or intermediary of Rajasthan dealer, M/s. Heera Crushing Company (P.) Ltd. The terms of the contract of supply are not in writing. It is also to be noted that M/s. A.V. Yohannan and Sons have agreed to be assessed as the first sellers of this item in the State. M/s. A.V. Yohannan and Sons are independent registered dealers. In so far as it is not proved that M/s. A.V. Yohannan and Sons is only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sons and the assessees or that it* was in the course of inter-State trade. On the facts found by the Tribunal, the conclusion that there is no sale of manure by the Rajasthan dealer to the assessees, that M/s. A.V. Yohannan and Sons have never acted as an agent or intermediary so as to make the assessees the receiver of the goods in Kerala and the indication afforded by non-issue of C forms by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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