9911796707
TMI Blog1995 (1) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared the goods through the clearing agent and delivered locally as per the delivery challan No. 58 dated July 17, 1980, issued and the direction given to the clearing agent in accordance with their letter dated July 18, 1980 and the payment receipt obtained from the clearing agent. It has been specifically stated in the letter to clear the consignment, arrange to deliver the same at their godown at Royapuram as usual. The second addition of Rs. 1,53,297.70 relates to invoice No. VVU/MDS/68, dated August 8, 1980. According to the assessing officer, in this case, the goods were delivered locally as per the delivery challan No. 68/8-8-1980. According to the assessing officer goods sold is not the same as mentioned in the purchase bill. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f title to goods exemption under section 6(2) cannot be granted at all." 3.. So far as the addition of Rs. 31,039 in relation to invoice No. 58, dated July 17, 1980 is concerned, the learned Additional Government Pleader for Taxes submitted that the goods were cleared by the agent of the assessee, after the goods reached the destination. Therefore, according to the learned Additional Government Pleader for Taxes, there is no sale in the transit so as to grant exemption under section 6(2) of the Central Sales Tax Act. Learned Additional Government Pleader for Taxes pointed out that no document was shown by the assessee to prove that the sale took place during transit. It was further submitted that the assessee's clearing agent cleared the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the purchaser. Accordingly, we hold that the Tribunal was not correct in deleting the addition of Rs. 31,039 relating to invoice No. 58. 6.. Inasmuch as the assessee is not entitled to exemption under section 6(2) of the Central Sales Tax Act, with regard to the addition of Rs. 31,039 we restore the order passed by the Appellate Assistant Commissioner in confirming the addition made by the assessing officer. 7.. So far as invoice No. 68 is concerned, the assessee produced transfer of documents to show that the goods were sold in transit. Even though, the descriptions of the goods are different, the assessee established that the goods were sold during transit and hence, entitled to the benefit under section 6(2) of the Central Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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