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TMI Blog2013 (7) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the following substantial question of law: "Whether the Appellate Tribunal was correct in the eye of law in erroneously construing the "bill of entry" as "document of title to the goods" for clearing the goods from the customs bonded ware house under Section 5(2) of the Central Sales Tax Act, 1956 for reversing the order passed by the first Appellate Authority holding that the "bill of lading" is document of title to the goods and not the "bill of entry"?" 2. The assessee is a dealer in plastic raw materials. In the returns filed for the assessment year 1993-94, the assessee claimed high sea sales under Section 5(3) of the Central Sales Tax Act on the turnover of Rs. 21,13,400/-. Except for Invoice No.19 dated 11.2.1994 of a value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MT and had not filed bill of entry for the remaining quantity. On verification of the two original bills of entry gathered from the Customs Department, each 8,500 MT, it was found that the assessee had filed bill of entry Nos.0600630 and 0600629 and cleared the goods. But in the xerox copy of the triplicate copy of the bills of entry filed with the Department, it was noted that the assessee had interpolated the names of the ultimate buyers; consequently, the claim was rejected. The state of affairs as regards other invoices, namely, 11, 33 and 20 were no different. In the circumstances, proposal was made to reject the claim of the assessee as high sea sales and treated the same as direct inter-state sale. To that end, notice was issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the goods. When the sale had taken place when the goods were on high seas, there was a practical impossibility of making endorsement on the document of title. There were sufficient materials otherwise produced by the assessee before the final hearing that the assessee had effected sales when the goods were on high seas. Consequently, the first Appellate Authority set aside the assessments and the penalty on the disputed turnover. 8. Aggrieved by the same, the Revenue preferred appeals before the Tamil Nadu Sales Tax Appellate Tribunal, who agreed with the Revenue's contention and pointed out that the assessee had imported plastic raw materials and split the quantum imported and sold to different dealers. The xerox copies of the bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the first Appellate Authority did not call for any interference. Aggrieved by this, the assessee has filed the present Tax Case (Revisions). 9. We do not agree with the submission made by the learned counsel appearing for the assessee, particularly for the reason that the question raised in this revision is purely a question of fact. The question whether the bill of entry is a document of title or not was considered by this Court in the decision reported in (2011) 52 VST 221 (Mad) (State of Tamil Nadu V. Kawarlal and co.). Even assuming for a moment for argument sake that the bill of entry is a document of title, yet, on the facts found by the Tribunal, we are not inclined to accept the case of the assessee. It may be of relevance t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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