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TMI Blog2009 (8) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ls and the same is dismissed. - 2396 of 2008 - - - Dated:- 5-8-2009 - IBRAHIM KALIFULLA F.M. AND RAJENDRAN B. , JJ. ORDER:- The order of the court was made by B. RAJENDRAN J. This revision is filed against the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in CTA No. 630 of 2001 dated March 12, 2003. This tax revision has been preferred by the State, wherein the following substantial question of law is sought to be raised: Whether, in the facts and circumstances of the case, the Tribunal is legally correct in treating the turnover representing loading charges, transport charges, unloading charges as not includible in the purchase turnover for the purpose of levy of tax under section 7A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TSA No. 630/2001. The Tribunal considered the contentions made on either side in detail and ultimately came to the conclusion relying upon the judgment of this court in Gwalior Rayon Silk Manufacturing and Weaving Co. Ltd. v. State of Tamil Nadu [1982] 49 STC 73 and the judgment of High Court of Orissa at Cuttack P.R. Tata Co. v. Sales Tax Officer, Koraput I Circle reported in [1971] 27 STC 176 that the sale is complete the moment the delivery was given to the dealer at the site of the thermal power station itself. The Tribunal also noted that the sale price is ex-site and therefore, whatever expenditure which the dealer incurred subsequent thereto cannot be called as a pre-sale expenditure and confirmed the order of the Deputy Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment the sale price is paid by the dealer to the thermal power station and the delivery is accepted by the dealer at that point of time ex-site itself. Therefore, whatever expenses which the dealer incurs thereafter for the purpose of drying and then transporting to his place is quite natural and it can only be post-sale expenditure and at no stretch of imagination, it could be concluded or arrived at as pre-sale expenditure. When this question of fact, which has been clearly upheld by both the appellate authorities concerned, we have no hesitation in accepting the question of fact and there is no need to make our interference with the finding of fact. At this juncture, we are fortified by the judgment rendered by this court in Gwalior R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent that any part of this amount was paid to the forest department or formed part of the consideration for obtaining the coupe in question. So long as this Rs. 2,00,990.56 was not paid by the assessee to the Forest Department as consideration for obtaining the coupe and remained only as expenditure incurred by the assessee, this amount cannot come within the scope of the Tamil Nadu General Sales Tax Act, 1959, at all as a turnover liable to tax, whether as sales turnover or as purchase turnover. . . The next judgment relied upon by the Tribunal was the decision rendered by the Orissa High Court in P.R. Tata Co. v. Sales Tax Officer, Koraput I Circle reported in [1971] 27 STC 176, wherein their lordships have categorically held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport and crushing charges incurred by the petitioner. Furthermore, factually also, both the authorities have given a categorical and clear finding, and therefore, there is no necessity to cause our interference in this regard. For the foregoing reasons, we are in full agreement with the decisions rendered supra by the Madras High Court as well as the decision rendered by the Orissa High Court, wherein also a similar view had been taken. Since the question of law raised by the petitioner has already been found in favour of the assessee by the decisions of the Madras High Court as well as the Orissa High Court, we answer the same in favour of the assessee and against the State. In the result, the above tax case revision f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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