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TMI Blog2008 (8) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the presumption and assumption that the State of Madhya Pradesh is a neighbouring State and a person may reach there within 3-4 days. It may be so but it does not mean that in the absence of any other evidence the dealeropposite party collected the document of title from the bank and made the endorsement for transfer of goods thereon. Unless and until the evidence is produced by the dealer-opposite party that he collected the document of title from the bank, and transferred the goods, by making endorsement thereon, no inference of subsequent Central sale by endorsement of document of title can be drawn in view of the plain language of section 6(2) of the Central Sales Tax Act, 1956. Thus the order of the Tribunal is indefensible an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EI/II. The explanation furnished by the dealer was that it got the bilty endorsed within three to four days. In the memo of revision five questions of law have been sought to be raised: 1.. Whether the honourable Trade Tax Tribunal is justified in holding that the driver's copy, transporter copy and office copy of goods receipt (i.e., G.R.) are also document of title as per definition of document of title in section 2(4) of the Sale of Goods Act, 1930 or only the consignee copy of G.R. is the document of title? 2.. Whether the honourable Trade Tax Tribunal is justified in holding that the assessee has no control over his banker in getting the statement of account or certificate, while the banker is under obligation to provide o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, merely because form C and even form EII have been produced, no presumption with regard to the subsequent Central sale by endorsement of title could have been drawn. Shri Krishna Agrawal, learned counsel for the dealer-opposite party, on the other hand, submits that on the facts and circumstances of the case, the order of the Tribunal is perfectly justified. Considered the respective submissions of the learned counsel for the parties and perused the record. The learned standing counsel has placed reliance upon a judgment of this court in Commissioner of Trade Tax, U.P. v. Vijay Tractor Corporation, Bijnor [1998] UPTC 80, wherein it has been held that the burden lay upon the dealer-opposite party to establish that the transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein. Section 6(2) of the Central Sales Tax Act, 1956 under which the dealer-opposite party is claiming subsequent sale by endorsement of documents of title requires that besides other things the subsequent sale is effected by endorsement of documents of title to the goods. It follows that mere filing of forms C, EI and EII are not sufficient to claim exemption under the aforestated section. It has to be proved as a fact that the subsequent is effected by endorsement of document of title to the goods. The Tribunal in my view approached the problem with a wrong angle. It proceeded to decide the appeal on the premises that there can be multiple documents of title to goods. The fact remains that there will be only one document of titl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sement is made on the transporter's copy, would amount to the transfer of title by endorsement. The Tribunal has failed to address the real issue involved as to whether the dealer-opposite party has proved that the subsequent sale took place by endorsement of document of title. It proceeded on the presumption and assumption that the State of Madhya Pradesh is a neighbouring State and a person may reach there within 3-4 days. It may be so but it does not mean that in the absence of any other evidence the dealeropposite party collected the document of title from the bank and made the endorsement for transfer of goods thereon. Unless and until the evidence is produced by the dealer-opposite party that he collected the document of title fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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