1975 (3) TMI 104

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....Advocate of M/s. Sukumar Basu & Co., for respondent No. 2.   --------------------------------------------------   The judgment of the Court was delivered by   RAY, C.J.-This appeal by certificate is on the question whether there was any contract of sale pursuant to which goods were moved from the State of Tamil Nadu to the State of West Bengal. The respondents, Cement Distributors Private Limited, are the agents of the State Trading Corporation. Under the Cement Control Order all manufacturers are required to sell cement to the State Trading Corporation. On November 22, 1961, the Regional Cement Officer of the State Trading Corporation in Tamil Nadu authorised the respondent to sell the quantity of cement mentione....

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....mpany contended that cement was despatched under authorisation order to Calcutta. The respondent company contended that the company did not enter into any contract for sale of cement with the buyers before or at the time of shipment. A contract was made only after an authorisation in favour of the buyer had been issued by the Regional Cement Officer, Calcutta. Such an authorisation by Calcutta Officer was subsequent to the shipment. The respondent-company contended that the transaction was not inter-State sale. The only question is whether the contract of sale itself with the Executive Engineer occasioned movement of goods. Section 3 of the Central Sales Tax Act provides that a sale or purchase of goods shall be deemed to take place in t....