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TMI Blog2009 (6) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest up to date payable under section 30B(3) read with section 23(3A) is paid within one month from receipt of this judgment. If the appellant settles the tax liability with interest payable under section 23A as above before the officer concerned, he will revoke the penalty. - S.T.A. Nos.8, 9 of 2008 - - - Dated:- 24-6-2009 - RAMACHANDRAN NAIR C.N. AND ABDUL REHIM C.K., JJ. The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J. Connected sales tax appeals are filed against the common order of the Commissioner of Commercial Taxes confirming demand of tax and penalty levied under section 30B(3) of the Kerala General Sales Tax Act, 1963. The appellant transported several consignments of timer from Tuticorin t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of inter-State movement, subsequent sale is a sale covered by either 3(a) or 3(b) of the CST Act. The Government Pleader on the other hand contended that the sale was obviously not in the course of inter-State movement and it is a local sale because if the appellant had any intention to sell the goods when the goods entered in the State, then the appellant should not have obtained transit pass in form 27C which is for onward transport to another State. We find force in the contention of the Government Pleader because sale occasioning movement of goods from one State to another or sale in the course of inter-State movement by endorsement of title to goods only will attract tax under section 3(a) and (b) of the CST Act. This is a case w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he movement of the goods commenced. In this case goods started its movement from Tuticorin to Karnataka through Kerala and it never reached Karnataka. Therefore the appellant cannot treat the local sale of timber in Kerala during its movement as an inter-State sale from Karnataka. The Central sales tax if any paid in Karnataka is a clear violation of section 9(1) of the Central Sales Tax Act. Therefore all the contentions of the appellant fail. However we feel even now that the appellant can be exonerated from penalty provided the entire tax with interest up to date payable under section 30B(3) read with section 23(3A) is paid within one month from receipt of this judgment. If the appellant settles the tax liability with interest payable un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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