9911796707
TMI Blog2008 (2) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... hat even if ultimately the vehicle is taken out of the State of Karnataka, the same would not fall in the category of inter-State sale. In view of the aforesaid crystal-clear finding recorded by the Tribunal, there was no case made out for interference, much less, in this revision petition. Revision petition is dismissed in limine. X X X X Extracts X X X X X X X X Extracts X X X X ..... was also given to its various customers at Bangalore and therefore, the rigours of inter-State sale were not attracted. However, despite this ACCT discussed objections, rejected them and confirmed the levy of Central sales tax in provisional assessment orders. Aggrieved by the provisional assessment orders, the assessee was constrained to file appeals before the first appellate authority who also after examining the matter from all angles, came to the conclusion that there was no substance in the assessee's appeals, which were accordingly dismissed. Not being satisfied with the orders passed by the aforesaid authorities, the assessee herein preferred further appeals before the Karnataka Appellate Tribunal at Bangalore, but those also met wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has placed great reliance on the judgment of the Supreme Court in the case of Commissioner of Sales Tax, U.P., Lucknow v. Suresh Chand Jain reported in [1988] 70 STC 45 to contend that to constitute sale in the course of inter-State trade two conditions have got to be satisfied: (1) sale of goods and (2) transport of those goods from one State to another. We may profitably quote the relevant para of the Supreme Court wherein the case of Bengal Immunity Company Limited v. State of Bihar reported in [1955] 6 STC 446 has also been considered. The said para reads thus: (page 47 of 70 STC) "The principles of inter-State sales were well-settled. In Bengal Immunity Company Limited v. State of Bihar reported in [1955] 6 STC 446 (SC) justice Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the crucial question that comes up for consideration is whether the movement of the vehicle was an incident of sale/purchase or not. Even if there has been some interruption from the time the sale was executed till vehicle was finally taken to its destination, then it would be covered as inter-State sale. Here, in the case on hand we find that the movement of the vehicle was certainly an incident of the sale/purchase and only thereafter it was taken out of the State of Karnataka. Thus, in our considered opinion, the two conditions which have been made mandatory by the Supreme Court to constitute inter-State sale, having been fulfilled, it would constitute an inter-State sale. It does not lie in the mouth of the petitioner, that even if ulti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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