9911796707
TMI Blog1998 (8) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... ir office is situated at Wall Tax Road, Madras. As the chemicals sold by the revision petitioners to ATI was intended to be transported to Andaman, the revision petitioners have treated the sale as inter-State sale, whereas the Revenue has treated the transaction as a local sale for the reason that the purchaser ATI themselves have taken delivery of the chemicals at the factory of the dealer in Ranipet and the goods were despatched by the purchaser ATI themselves and thereafter the packing of the consignment was done by the purchaser for shipping the cargo to Andaman. In the shipping documents the consignor and consignee were same namely M/s. ATI. 2.. The assessing officer and the appellate authority took the view that as the purchaser ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or purchase-- (a) occasions the movement of goods from one State to another; or (b) is effected by a transfer of documents of title to the goods during their movement from one State to another." 4.. In this case clause (b) is not attracted as there was no transfer of documents, during the course of transit. Therefore from the clause (a) to section 3 of the Central Sales Tax Act it has to be found out whether there was occasion for the movement of goods from one State to another State in pursuance of sale agreement between the parties. The agreement as mentioned above is very specific that the acceptance of the goods would be only after the goods had reached Port Blair and until then they were lying at the risk of the sellers themselv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their factory. Despite the delivery was taken by the buyers at the railway siding of the seller within Madhya Pradesh, it was held in that case that it would not be local sale, but an inter-State sale. In [1970] 25 STC 26 (SC) (Commissioner of Sales Tax, M.P., Indore v. Allwyn Cooper) there was four contracts to supply manganese ore in the performance of each one of the contract necessarily involved the movement of the goods from one State to another State as the 8ontract made the necessity of the movement of the goods from one State to another State. It was held therein, that it was inter-State sale. In [1993] 90 STC 1 (SC) [Co-operative Sugars (Chittur) Ltd. v. State of Tamil Nadu] by an arrangement to purchase sugarcanes the co-operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same State and if the goods moved from one State to another as result of contract of sale, it is immaterial as to where the property in goods passes from the seller to the purchaser. In the light of these decisions the taking of delivery of the goods by the buyer in a particular point cannot be a decisive factor for inter-State sale. In this case, as per the agreement the contract of performance could be completed only in Andaman which is an another State, after the tests 'and analyses of the goods transported from Tamil Nadu and till then the goods were lying at the risk of the seller, the lower Appellate Tribunal was perfectly justified in holding that it is an inter-State sale. The learned Government Advocate is unable to cite any decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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