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TMI Blog1991 (1) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal which reads: "In the present cases, there is no evidence to show the date of despatch and quantity of cotton despatched from Cochin to Thiruppur. It is quite possible that cotton has been moved in bulk from Cochin to Thiruppur and delivery was given to the buyers with whom contracts were pending. Hence, the appropriation by the appellants has been completed only at Thiruppur. The letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the Tribunal has noticed: "The letter written by the Cotton Corporation of India to the appellant shows that the full payment before delivery should be made either at the branch office where contract is executed by the mills or at the head office. The mere fact that the articles sold in the State were brought from outside the State and the appellant has paid the transport charges from Cochi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In spite of opportunity given to him, he has not been able to bring to our notice any such material for the inference that there has been some sort of contract of sale in the course of inter-State trade or commerce. It shall, therefore, be a futile exercise, as we have observed above, to go any further to examine the case. There is no merit in these revision petitions. Accordingly, these tax case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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