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TMI Blog2009 (10) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents that the writ petitioner had any office in the State of Mizoram nor is there any evidence that the goods were actually purchased by the writ petitioner from any dealer in the State of Mizoram and then supplied it to the respondents to take a view that it was an intra-State sale or purchase. On the other hand, the facts of this case clearly show that it was out and out an inter-State transaction and the writ petitioner is not liable to pay VAT under MVAT Act, 2005. W.P. allowed. - 19 of 2008 - - - Dated:- 21-10-2009 - AGARWAL B.D. , J. JUDGMENT:- B.D. AGARWAL J. This writ petition under article 226 of the Constitution of India has been filed so as to challenge the show-cause notice issued by the Superintendent of T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Mizoram VAT will not be applicable. Since no reply to the aforesaid letter was received by the petitioner on time, the goods were despatched to the respondents on February 3, 2008. However before the goods could reach the office, the same were seized by the Tax Department on February 12, 2008 for non-compliance with the MVAT Act. Subsequently, the goods were released and supplied to the respondents on March 11, 2008. On receipt of the goods, the respondents made the payment to the writ petitioner. However, the Superintendent of Taxes issued the impugned show-cause notice for payment of MVAT which is under challenge. The learned counsel for the petitioner submitted that all inter-State sale or purchase that takes place in the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onourable Supreme Court rendered in the case of Tata Iron and Steel Co., Limited, Bombay v. S.R. Sarkar reported in [1960] 11 STC 655; [1961] 1 SCR 379. For ready reference the relevant provisions of section 3 of the Central Sales Tax Act, 1956 are reproduced below: 3. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase (a) occasions the movement of goods from one State to another; or (b) is effected by a transfer of documents of title to the goods during their movement from one State to another. Explanation 1 . . . Explanation 2 . . . In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner at Guwahati (Assam) and the goods were manufactured and supplied from the factory at Barapani (Meghalaya) to Aizawl. This is evident from annexure I, the invoice, annexed at with the affidavit of the respondents. Neither is there any averment in the affidavit of the respondents that the writ petitioner had any office in the State of Mizoram nor is there any evidence that the goods were actually purchased by the writ petitioner from any dealer in the State of Mizoram and then supplied it to the respondents to take a view that it was an intra-State sale or purchase. On the other hand, the facts of this case clearly show that it was out and out an inter-State transaction and the writ petitioner is not liable to pay VAT under MVA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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