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<h1>High Court confirms Maruti sales as inter-State transactions, assessees not liable for sales tax</h1> The High Court ruled in favor of the assessee, confirming that the sales of Maruti vans and cars were inter-State transactions, absolving the assessee of ... - Issues:Interpretation of inter-State sale for sales tax liability.Analysis:The case involved a dispute regarding the liability of the assessee to pay sales tax in Orissa on the sale of Maruti vans and cars. The assessing officer contended that the sales were intra-State, as the property in the goods passed to the customers in Orissa. However, the Tribunal found that the transactions were inter-State sales between the supplier and the customers, absolving the assessee of tax liability in Orissa.The Tribunal based its decision on the criteria for inter-State sales, which include the actual movement of goods from one state to another as part of the same transaction. It analyzed various documents and materials to determine that the sales in question fulfilled the requirements for inter-State sales. These included the delivery of vehicles in Haryana, specific vehicle allotments to customers, and the right of customers to rescind the contract if a different vehicle was delivered.The Revenue argued that the assessee's involvement at an intermediate stage disrupted the link of inter-State sale, making the sales intra-State. However, the Tribunal cited precedents to support its finding that the presence of an intermediary does not necessarily change the nature of the transaction. The Tribunal's conclusion that the sales were inter-State was upheld, as it was deemed a factual determination without any perversity.Ultimately, the High Court answered the question referred to it in favor of the assessee, confirming that the sales were inter-State in character and the assessee was not liable to pay sales tax in Orissa. The judgment was a clear affirmation of the Tribunal's decision, resolving the dispute in favor of the assessee and against the Revenue.
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