9911796707
TMI Blog2011 (2) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... 998 and 941 of 1996, in and by which, the orders of the assessing authority as confirmed by the Appellate Assistant Commissioner were affirmed. The facts involved are that, the petitioner has got its cement factory at Andhra Pradesh. It received a consignment of cement through railway wagon from its factory at Andhra Pradesh to its branch at Madras. Even as per the revised order of the assessing authority, when the consignment was booked by way of stock transfer to the petitioner, the manager of the petitioner branch endorsed certain railway receipts in favour of certain Tamil Nadu parties, who claimed them as "inter-State sale" from Andhra Pradesh. It was also noted that the entire goods sent from their factory in Andhra Pradesh were only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the railway receipts and thereby such purchasers were able to take delivery of the cement bags from the railways themselves. The learned senior counsel, therefore, contended that forwarding of the goods earlier to the subsequent date of purchase order was immaterial so long as the sale on hand was effected by way of transfer of documents of title to the goods, in the course of its movement from Andhra Pradesh to Madras. In support of the above submission, the leamed senior counsel also contended that in pursuance of the said "inter-State sale", it had also suffered tax under the Central Sales Tax Act and therefore, the orders 'of revised assessment are hit by section 3(b) of the Central Sales Tax Act. As against the above submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anches outside the State, consignment sales of cement outside the State through C and F agent and high sea sales to out of India. I state that the inter-State sales effected by them were assessed at the appropriate rate, under section 8(1) and 8(2) of the Central Sales Tax Act, 1956. The taxes as per the order of assessment were also paid by them as per the assessment order in Assmt. No. 14326/92-93 (CST) dated March 29, 1996 and Assmt. No. 14326/1991-92 (CST) dated March 27, 1996. I confirm the above facts which has been averred by the petitioners in their affidavit in support of the writ petition." Though the learned senior counsel for the petitioner wanted to rely upon the said statement made on behalf of the fourth respondent and conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the petitioner's manager in favour of certain parties in this State before the goods were taken delivery by the petitioner, the same would amount to sale effected by way of transfer of documents of title to the goods in favour of such parties, while the goods were in transit. One cannot dispute that only when the goods are taken delivery by the consignee at the delivery point of the railway yard, the goods should be construed to be, in the course of transit. Therefore, if there were transfer of documents of title to the goods by way of endorsement in the railway receipts in favour of third parties and thereby such parties were allowed to take delivery of the goods from the Salt Cotaurs of the railways, certainly it can be held t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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