TaxTMI 
TaxTMI 
1971 (10) TMI 92
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....g the revision petition against the order of the Mysore Sales Tax Appellate Tribunal, by and under which the assessment order of the Commercial Tax Officer and the appellate order of the Deputy Commissioner of Commercial Taxes was confirmed. The question of law which arose out of the decision of the sales tax authorities for consideration of the High Court was: "whether on the facts and circumstances of the case the assessee's turnover in respect of safety matches is not liable to tax on the ground that the sales effected by the assessee are not the first sales in the State?" The appellant declared for the assessment year 1959-60 a total turnover of Rs. 13,04,097 in respect of the purchase of safety matches and claimed exemption on the enti....
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....om the amount covered by debit notes in respect of octroi, lorry freight and other incidental charges incurred by it and at the request of the sales office the assessee remits the value of the matches direct to the factory by means of draft and telegraphic transfer. On these findings, the correctness of which was not disputed, the assessing authority came to the conclusion that the transactions were inter-State sales within the meaning of section 3(a) of the Central Sales Tax Act and since the appellant was the first dealer in matches in Mysore State it was liable to pay sales tax and accordingly, it was so assessed. Against the said assessment order the appellant filed an appeal to the Deputy Commissioner of Commercial Taxes who dismissed ....
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....ed in section 2(t) of the Act as follows: "'Sale' with all its grammatical variations and cognate expressions means every transfer of the property in goods by one person to another in the course of trade or business for cash or for deferred payments or other valuable consideration, but does not include a mortgage, hypothecation, charge or pledge." Explanation (3) to this definition which is relevant is given below: "(a) The sale or purchase of goods shall be deemed, for the purposes of this Act, to have taken place in the State wherever the contract of sale or purchase might have been made, if the goods are within the State,- (i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made; ....
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....o section 2(g) of the Madhya Pradesh Sales Tax Act and that so far as the post-Constitution period was concerned, whether they were saved from the ban of article 286(1)(a) and the explanation thereto, by the President's order made under the proviso to article 286(2). The Advocate-General of Madhya Pradesh, no doubt, urged that the transactions were pure inside sales entered into by the assessees in Madhya Pradesh on orders received by them from outside the State, and accepted by the petitioners in that State. It was also contended that the goods were appropriated to the contracts, and the property in the goods passed within the State of Madhya Pradesh, as such the sales were inter-State sales (sic) or inside sales which, it was within th....