1960 (9) TMI 71

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.... Judgment of the Court was delivered by   DAS GUPTA, J.-This appeal is against a judgment of the Nagpur High Court by which it answered two of the three questions referred to it under section 23 of the C.P. and Berar Sales Tax Act, 1947, against the present appellant. As the learned counsel for the appellant did not however press the appeal as regards the High Court's decision on one of the questions, we are concerned in this appeal with only one of the three questions which were before the High Court. This question was referred by the Board as per the High Court's order under section 23(3) of the Act. It is in these terms:   "Whether the transactions between the petitioners and its selling agents outside the Province were '....

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.... did not affect the legal position that even before the actual transfer of property might have taken place outside the Province the sale would be deemed to have taken place in the Province for the reason that the contract of sale was made when the goods were in the Province. It was in this view that the Board held that the sales shown by the appellant under the head "export outside the Province" had been rightly included by the Assistant Commissioner in the taxable turnover. It was in this state of the findings that the High Court directed the Board to refer to it the question already mentioned above, viz., "whether the transactions between the petitioners and its selling agents outside the Province were 'sales' within the meaning of the Ac....

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....he State of Madhya Pradesh. Once it is found that at the time the contracts of sale are made the goods are situate within the Province, the Explanation has full application and no question of law arises. In the present case we have the definite findings of the Board that the contracts for sale were made when the goods were situate in the Province of Madhya Pradesh. Mr. Pathak has tried to argue that there was no material on which the Board could hold that the goods were situate in the Province when the contracts for sale were made. He has, in this connection, tried to convince us that it is only after the goods have been ascertained for appropriation to a particular contract that the question whether the goods were situate in the Province w....