2004 (1) TMI 671

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..... ustan Automobiles, 97 Mall Road, Kanpur who were also registered firms and assessed to tax at Kanpur and Lucknow respectively. These above two firms stated to be consignment stockist of Maihar Cement, Satna, M.P. and Century Cement, Raipur, M.P. In the year 198788, dealer had made the purchases of cement to the tune of Rs. 3,94,47,938.74 and sold the same for Rs. 4,03,16,126. For the assessment year 1988-89 the total purchases from aforesaid two parties were for Rs. 3,25,18,467.70. Dealer claimed sales of cement in U.P. as non-taxable on the ground that the cement was purchased from the aforesaid two registered parties and as such was not the importer of such goods. The assessing authority had rejected the books of account and the claim .....

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..... ment was taken from railway by the dealer within the State of U.P. and made the first sale of such cement inside the State of U.P. after import therefore, in respect of such cement dealer was held importer within the definition of section 2(e) of the Act. Tribunal held that there was no transfer of document of title by the aforesaid two firms M/s. Janki Prasad and Sons (Cement Division) Chowk, Lucknow, and M/s. Hindustan Automobiles, Mall Road, Kanpur, in favour of the dealer during the movement from M.P. to the State of U. P. and therefore, the case is not covered under section 3(b) of the Central Sales Tax Act, 1956. The Tribunal has referred one letter dated June 12, 1989 by the assessing authority to the Sales Tax Officer (S. I. B.), Ba .....

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..... has also been held that the unloading of the rakes in question have been done by M/s. Kanti Prasad Agarwal, Lucknow, the handling agent of the Firm Janki Prasad and Sons Cement, divisions Lucknow and not by the dealer. The payment has been made to the said handling agent by way of account payee cheques by Janki Prasad and Sons. With regard to the payment towards wharfage, etc. the Tribunal observed that as per railway rule 1101 wharfage was required to be paid for not removal of the goods from railway premises within 40 days and for not taking of delivery from railways. With regard to the various papers seized at the time of survey in which number of cement bags are mentioned which were counted at the railway station and the payment and exp .....

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