9911796707
TMI Blog2000 (2) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... signed to different places in the name of self or other dealers but however, the consignee's name in respect of such transmission of goods has been shown to be M/s. K.K. Shah Co., Pali and, therefore, he drew the inference that the respondent-assessee has sold the goods to M/s. K.K. Shah Co., Pali and thereafter M/s. K.K. Shah Co., Pali had despatched the goods to various places either to itself or to other parties. So far as transaction between respondent-assessee and M/s. K.K. Shah Co. was concerned, it was completed at Pali and it was an intra-State transaction and not a sale in the course of inter-State trade and commerce. Therefore, the assessing officer levied the tax on packing material by having recourse to proviso to sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent-assessee or it can be said that transaction between respondent-assessee and M/s. K.K. Shah Co., was complete at Pali and nothing was required to be done by the respondent-assessee in respect of these goods after the sale was complete at Pali and, therefore, the subsequent movement of the goods at the instance of M/s. K.K. Shah Co. cannot be treated to be a sale in the course of inter-State trade and commerce by the respondent-dealer. 6.. The test for determining whether such transaction is an inter-State sale or not is well-settled and succinctly stated by this Court in the case of Commercial Taxes Officer, Special Circle II, Jaipur v. Poddar Spinning Mills [1987] 67 STC 359: "Several authorities have been cited at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en into account that all bills have been issued in the name of M/s. K.K. Shah Co., Bombay. Orders have been placed by the buyer firm of Bombay under instruction that goods after appropriating in their account be transported with their instructions and GR/RR may be consigned to them. The respective challans received from M/s. K.K. Shah Co., Bombay have also been placed on record before the assessing officer and were also before Deputy Commissioner (Appeals) and the Rajasthan Tax Board for consideration. The transporter himself has also been examined who has clarified the position that the goods have been booked by the respondent-assessee and bilties were prepared at the instructions of the respondent-assessee and they were also delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. K.K. Shah Co., became complete at Pali and thereafter the goods have been despatched outside the State of Rajasthan by the respondent-assessee not at his own but at the best, it can be said that the goods have been despatched as an agent of M/s. K.K. Shah Co., the buyer, independent of their status as seller. So far as sale transaction between respondent-assessee and M/s. K.K. Shah Co. is concerned, it was complete and nothing more was required to be done by the respondent-assessee. 10. Having carefully considered the contentions raised by the learned counsel for the parties in the light of the aforesaid test of determining the nature of transactions, I am of the opinion that the contentions raised by the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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