1990 (4) TMI 270

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..... l Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in T.A. No. 397 of 1979 dated March 5, 1980. 2.. The only question that arises for consideration in this case is, whether a turnover of Rs. 5,31,963 represents inter-State sales exigible to tax in the State from which the goods moved or intrastate sales exigible to tax in the State of Tamil Nadu. 3.. Relevant facts leading to th .....

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..... ry required by them. The prices agreed between the parties are not f.o.r. Trichy. In accordance with the purchase orders, the respondent informed the principals and on receipt of such orders, the principals manufactured the goods to the specifications/ requirements of the buyers and despatched them to Trichy. The suppliers (principals) are named as consignees booked "to self" through lorry transpo .....

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..... the buyers notwithstanding the admitted fact that when the goods were in transit, the way-bills had already been endorsed in favour of the buyers, enabling them to take delivery of the goods from the lorry sheds. By so treating the respondentassessee as the person who had taken delivery of the goods at Trichy and had effected further local sales, the assessing authority and also the Appellate Ass .....

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..... ax Act. Similarly, the Prakash Road Lines (P) Ltd., have also affirmed in their letter dated February 23, 1977, that in respect of 22 consignments despatched by M/s. Advani Oerlikon (India) Ltd., the goods covered by the waybills were delivered by us to the parties mentioned in the last column of the statement against the way-bills endorsed by you in their favour." After appreciating the waybills .....

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..... rs in outside the State and thereby falling under section 6(2)(b) of the Central Sales Tax Act, enabling the appellants for total exemption under the Central Sales Tax Act", and consequently allowed the appeal. 4.. As against the above clear finding of the Tribunal supported by materials, nothing contrary has been produced before us by the learned Government Advocate to persuade us to take a diff .....

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