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TMI Blog2011 (8) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer under the provisions of the APGST Act, the Central Sales Tax Act, 1956 ("the CST Act"), and an assessee on the rolls of the Commercial Tax Officer, Mehdipatnam Circle, Hyderabad. For the assessment year 1999-2000, the petitioner's assessment was completed vide proceedings dated April 22, 2002 accepting their claim for exemption of the entire turnover of Rs. 5,90,48,192 as export sales. Exercising powers under section 20(2) of the APGST Act, and section 9(2) of the CST Act, the Deputy Commissioner (CT), Charminar Division, Hyderabad, vide proceedings dated September 25, 2004, proposed to revise the order of the assessing authority. The turnover of Rs. 63,98,197, representing sale of duty entitlement pass book (DEPB) licences, was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereat, the onus shifted on to the Revenue to prove to the contrary; though sections 20(1) and 21(5) of the APGST Act enable the revisional authority, and the STAT,to cause an enquiry in this regard, no enquiry was conducted to determine whether or not there was movement of goods from the State of Andhra Pradesh to other States pursuant to orders placed by buyers in such other States; the order of the STATwas based on mere presumption, and there was no evidence to establish that the sale of DEPB scrips by the petitioner fell within the ambit of inter-State sales under the CST Act. The learned counsel would rely on Ram Krishna Kalwant Rai v. State of Andhra Pradesh [1983] 54 STC 1 (AP) and Godavari Fertilisers & Chemicals Ltd. v. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 STC 1 (AP)). The question which, therefore, necessitates the examination is whether the STATwas justified in drawing inference, and in coming to the conclusion, that the sale transactions in question were inter-State sales or whether the findings of the STATin this regard are based on mere surmises and are perverse. As the order of the STATis under challenge in these proceedings, it is wholly unnecessary for us to note the contents of the order of the revisional authority. It must be borne in mind that the Tribunal is the final fact-finding body. Its findings on questions of fact are not liable to be interfered with unless it has taken into consideration irrelevant material or has failed to take into consideration relevant material or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... movement of goods from within the State is occasioned by the order placed by the buyer, or is an incident of the contract of sale, its movement from the very beginning, all the way until delivery is taken by the buyer, is an inter-State movement. (Sahney Steel and Press Works Ltd. v. Commercial Tax Office [1985] 60 STC 301 (SC), English Electric Company of India Ltd. v. Deputy Commercial Tax Officer [1976] 38 STC 475 (SC) and Union of India v. K.G. Khosla and Co. Ltd. [1979] 43 STC 457 (SC)). In its order, in T.A. No. 374 of 2006 dated July 8, 2010, the STATheld that the DEPB scrips were sold by the petitioner to M/s. Goel Enterprises at Noida in Uttar Pradesh, M/s. Tirumala Re-rolling (P) Ltd, Jetpur, Gujarat and M/s. AKM Enterprises, Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licence carried an average value of more than Rs. 6 lakhs, were simply carried by the petitioner's representative to other States; and he went there in search of buyers without the petitioner having concluded the sales before his doing so. In the absence of any documentary proof the STAT rejected the contention of the petitioner, and dismissed the appeal. The conclusion of the STATthat the sales of DEPB scrips were inter-State sales is based on inferences which any reasonable person would have arrived at. The contentions of the petitioner's counsel to the contrary do not commend acceptance. Section 21(5) of the APGST Act merely enabled the STATto make such inquiry as it deemed fit before passing the order under section 21(4) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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