2001 (4) TMI 784

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....orporation Ltd., imported cement into India under an import licence. The ships were berthed at Tuticorin port in Tamil Nadu and the cement unloaded at the said port. The respondent had opened its branch office at Tuticorin to undertake the delivery of cement at Tuticorin port and to further transport it to various parties including those in the State of Kerala. It, however, did not make any payment of Central sales tax to the State of Tamil Nadu. In respect of the cement directly despatched from Tamil Nadu to the customers in Kerala, the respondent took the stand that it had no liability to pay the sales tax in the State of Tamil Nadu as the goods were imported with the intention to deliver the same to customers and sub-allottees at Kerala....

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....passed in the first and second appeals. The State of Tamil Nadu is in appeal. 3.. The only ground on basis whereof the High Court has set aside the orders of assessments is that the unloading of cement at the Tuticorin port in Tamil Nadu was purely a fortuitous circumstance as, according to the respondent, when the ship came, the port of Cochin was congested and there would have been considerable delay and additional expense if the ship had to wait for a berth at Cochin and, therefore, Tuticorin being the nearest other port, the ship berthed at the said port and cement was unloaded there for the purpose of transportation from the State of Tamil Nadu to the State of Kerala. 4.. Learned counsel for the appellant contends that before the Hig....