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M/S SHIV AND COMPANY versus THE COMMISSIONER OF SALES TAX

High Court of Judicature at Allahabad

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M/S Shiv and Company v. The Commissioner of Sales Tax - SALES/TRADE TAX REVISION No. 1601 of 1992 [2003] RD-AH 354 (25 September 2003)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

SALES TAX REVISION NO.1601 OF 1992

M/S Shiv and Company ....Applicant

Versus

The Commissioner of Sales Tax ....Opp.Party

AND

SALES TAX REVISION NO.1602 OF 1992

M/S Shiv and Company ....Applicant

Versus

The Commissioner of Sales Tax ....Opp.Party

Hon'ble Rajes Kumar, J.

These are two revisions directed against the order of Tribunal dated 15.05.1992 and 22.05.1992 for the assessment years 1987-88 and 1988-89 under the Central Sales Tax Act (hereinafter referred to as "Act").

It was claimed by the applicant that during the year under consideration, applicant made purchases as an agent on behalf of Ex.-U.P. Principal and despatched the goods outside the State of U.P. to the Ex.-U. P. Principal. On the basis of this fact, applicant had claimed that the purchases were in the course of inter-state purchases and the movement of the goods outside the State of U.P. was not inter-state sales being not in pursuance of contract of sale. Assessing authority had rejected the claim of the applicant of purchases in the course of inter-state and the movement of the goods outside the State of U.P. were not in pursuance of contract of sale. The matter went to Tribunal. Tribunal rejected the appeals of the applicant.

I have learned counsel for the parties and perused the order of Tribunal. Tribunal while deciding the appeal under the U.P. Sales Tax Act for the assessment year 1988-89 has not accepted the claim of the applicant that the purchases were made on behalf of the Ex.-U.P.Principal in the course of inter-state purchases. Against this part of the order of Tribunal, it appears that revision has not been filed. However, while deciding the appeal under the Central Sales Tax Act  and treating the dispatch of goods as inter-state sales Tribunal recorded the findings that the applicant acted as agent on behalf of Ex.-U.P.Principal. It is ridiculous that once it is taken that the applicant acted as an agent on behalf of Ex.-U.P.Principal, how the movement of the goods outside the State of U.P. can be said to be in pursuance of contract of sale. The stand of Tribunal is contradictory. In the circumstances, I direct the Tribunal to examine each and every transaction relating to the despatch of goods outside the State of U.P. and to examine whether the movement of goods was in pursuance of any prior contract of sale. If the movement was in pursuance of prior contract of sale between the applicant and Ex.-U.P. party, only then the movement of goods can be treated as inter-state sales and not otherwise.

In the result, both the revisions are allowed. The order of Tribunal dated 15.05.1992 and 22.05.1992 respectively are set aside so far as it relates to the assessment year 1987-88 and 1988-89 under the Central Sales Tax Act are concerned. Tribunal is directed to decide the appeal afresh in the light of the observation made above.

Dt.25.09.2003

R./


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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