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TMI Blog1995 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... 301 in respect of despatches made to the buyers of Banswada, Kota, Bhimani Mandi, Nimbaheda and Pratapgarh and constituted inter-State sales as the goods were directly despatched to buyers at these places by the headquarter? (b) Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding that a transaction of Rs. 63,000 constituted sales having been made in the course of inter-State trade or commerce when the goods were despatched to various buyers of Chittorgarh where the assessee's depot is located and the goods were not unloaded at the depot and the goods were directly delivered to the buyers? 2.. Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeals were only allowed in part so far as the quantum of turnover was concerned by order dated August 27, 1983 (annexures "C/1" and C/2"). Thereafter the assessee filed the Reference Application No. 123-PBR/83 (annexure "D/1") and Reference Application No. 124-PBR/83 (annexure "D/2") under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 read with section 9(2) of the Central Sales Tax Act, 1956 seeking reference of the case to this Court. On these applications, the Tribunal stated the case and referred the aforesaid questions of law for decision. 3.. We have heard Shri G.M. Chaphekar, learned Senior Counsel with Shri S.S. Samvatsar, for the applicant/assessee and Shri K.K. Gupta, learned Government Advocate for the non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany of India Ltd. v. Deputy Commercial Tax Officer). 6.. This finding of fact, not shown to be perverse or perishable, reached by the Tribunal did not give, as held in [1976] 103 ITR 543 (SC) [Commissioner of Income-tax (Central), Calcutta v. Ashoka Marketing Ltd.] and in [1971] 79 ITR 499 (SC) (Commissioner of Income-tax, Andhra Pradesh v. Kotrika Venkataswamy and Sons) any rise to the question of law and as such the Tribunal rightly rejected the reference application. 7.. In Marbury v. Madison 1-Crauch 137 (1803), it was observed that "Affirmative words are often, in their operations, negative of other objects than those affirmed, and in this case, a negative or exclusive sense must be given to them or they have no operation at all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransaction of Rs. 2,39,000 was in respect of inter-State sales when the goods were directly despatched to buyers located at the places in Maharashtra other than where the assessee's depots were located by the headquarters at Indore. As the answer turned out on the facts and the facts were found proved, we are satisfied with the correctness of the view taken by the Tribunal. 10.. In the result, we answer the aforesaid questions in the affirmative, i.e., in favour of the department and against the assessee. 11.. Both the reference applications are answered accordingly with no order as to costs. 12.. A copy of this order shall be transmitted to the Tribunal under the signature of the Registrar of this Court and seal of the High Court. 13.. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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