9911796707
TMI Blog2001 (8) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... 1998. 2.. In my view, these writ petitions are not maintainable and are filed in abuse of the process of this Court. The petitioner has earlier preferred Writ Petition Nos. 183 of 1995 and 1345 of 1996 before this Court and that they have stated that they are not aware of the outcome of the writ petitions. Whereas, it is seen that the writ petitions were dismissed by a common order of this Court dated April 18, 2000 in a batch of writ petitions in W.P. Nos. 2320, etc., of 1994 after contest and as many as 20 writ petitions were disposed of along with the petitioner's writ petitions and this again is following the earlier batch of writ petitions. These petitioners, who are auction purchasers of sandalwood, are aware of the outcome of the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the State of Orissa and therefore, the commodities moved out of Orissa either by lorry or by rail. The assessees wanted to treat their sales as interState sales, but the Sales Tax Officer rejected their stand and treated the sales as local sales on finding that the sales transaction was completed within the State of Orissa. According to the assessees, the sale occasioned movement of goods from one State to another and therefore, the sale should be deemed to have taken place in the course of inter-State trade. A sale can be inter-State sale if the movement of goods is the result of a covenant in the contract of sale or is an incident of that contract. In that case, their lordships held that there is no conceivable link between the sale and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the auction is concerned, he is a dealer in Tamil Nadu and the sale by the Forest Department is a local first sale and there is no dispute on this point. Regarding the successful bidder in the auction from outside the State, it has already been clarified by the office in their letter dated July 10, 1996 that since the sale is completed on the fall of the hammer, it is local sale coming under the purview of the Tamil Nadu General Sales Tax Act. 8.. Petitioners are trying to reopen the issues already concluded and that too as against the auction taken place in the years 1994 and 1998, after an inordinate delay. It is further seen that every year raising the same contentions writ petitions are moved on the very same plea of inter-State sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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