9911796707
TMI Blog1995 (1) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... l has referred the following three questions to this Court for opinion: 1.. Whether, on the facts and circumstances of the case, the Tribunal erred in coming to the conclusion that there was no contract of sale between the branch office of the respondent and the customers in another State? 2.. Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The material facts of the case are as follows: The respondent-dealer is a manufacturer of corks and it also undertakes job-work. It has branches outside the State of Maharashtra. In some cases the branches receive contract notes from different parties indicating the goods required by them. In some cases the orders are placed to the branch orally. In certain cases the branches prepare a pro fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to its branches in pursuance of its sale and as such were inter-State sales within the meaning of section 3 of the Central Sales Tax Act, 1956. The order of the Sales Tax Officer was affirmed by the Assistant Commissioner of Sales Tax. The respondentdealer appealed to the Tribunal. The Tribunal accepted the contention of the respondent-dealer and held that the goods were sent to the branch office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Hence this reference at the instance of the Commissioner of Sales Tax. 4.. We have heard the learned counsel for the parties at length and gone through the facts of the case. We find that the findings of the Tribunal that the goods were despatched to the branches of the respondent-dealer in the usual course as stock transfers and not in pursuance of any contract of sale between the branches a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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