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TMI Blog2011 (2) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner as well as the respondent-Department can place necessary materials to enable the assessing authority to conclude whether the sales effected fall strictly under section 3(b) of the Central Sales Tax Act for the petitioner to claim relief under the said provision. Appeal allowed. The matters are remitted back to the third respondent to examine the above factors, namely, whether the sales effected suffered tax under the Central Sales Tax Act as well as the date of the bill raised by the petitioner with reference to such sales effected toy the petitioner - W.P. Nos. 11008, W.P. Nos. 11009 of 2004 - - - Dated:- 17-2-2011 - IBRAHIM KALIFULLA F.M. AND KIRUBAKARAN N. JJ. R.L. Ramani, Senior Counsel for M/s. Chandra Karupp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the date of selling of goods was prior to the date of the purchase order. The assessing authority, therefore, while making the revision, concluded that the sale was not an inter-State sale but was an intra-State sale and consequently, liable to payment of tax under the Tamil Nadu General Sales Tax Act. We heard Mr. R. L. Ramani, learned senior counsel for the petitioner. The learned senior counsel while drawing our attention to section 3(a) and (b) of the Central Sales Tax Act contended that, while sale or purchase is the common factor for clauses (a) and (b), to attract clause 3(a), a sale or purchase should be occasioned for the movement of goods from one State to another, while for clause 3(b) such sale or purchase can be effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the Tamil Nadu General Sales Tax Act The learned Special Government Pleader also contended that there was no proof to show that the sales effected suffered tax under the Central Sales Tax Act or that the sales effected prior to the termination of the transshipment suffered such tax under the Central Sales Tax Act. The fourth respondent is the Commercial Tax Officer of Andhra Pradesh. A counter-affidavit has been filed on behalf of the fourth respondent. In paragraph 3 of the counter-affidavit it has been stated as under:- 3. I state that the petitioners have filed their returns in form CST VI as per rule 14A of the Central Sales Tax (Andhra Pradesh) Rules, 1957 for the assessment years CST/1991-92 and 1992-93. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act. The counter-affidavit of the fourth respondent only states that the inter-State sales effected by the petitioner in the factory at Andhra Pradesh were assessed at the appropriate rate of tax under section 8(1) and 8(2) of the Central Sales Tax Act and were also paid on such assessment. While examining the contention of the petitioner, insofar as the application of section 3 of the Central Sales Tax Act is concerned as rightly contended by the learned senior counsel, such sale can also be deemed to be an inter-State sale falling either under section 3(a) or 3(b) of the Central Sales Tax Act. If the sale or purchase triggered the movement of goods from one State to another, it should be deemed to be an inter-State sale fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner in favour of such purchases in the State of Tamil Nadu. In order to ascertain the said fact, it has become imperative to remit the matter back to the assessing authority, so that, the petitioner as well as the respondent-Department can place necessary materials to enable the assessing authority to conclude whether the sales effected fall strictly under section 3(b) of the Central Sales Tax Act for the petitioner to claim relief under the said provision. The writ petitions stand allowed. The impugned orders are set aside. The matters are remitted back to the third respondent to examine the above factors, namely, whether the sales effected suffered tax under the Central Sales Tax Act as well as the date of the bill raise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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