TaxTMI 
TaxTMI 
1960 (3) TMI 32
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....sale was subject to the condition that title would not pass to the buyer until delivery was effected outside the State of Uttar Pradesh and whether the party taking delivery of the goods from the mills was not the party buying the goods from the mills; and, (3) Whether on the facts and circumstances of the case the assessee was entitled to a rebate of the tax on the sales of sugar which was despatched to Gaya outside the State of Uttar Pradesh." The statement of the case submitted by the Judge (Revisions) Sales Tax gives the facts which according to him are relevant for answering these questions of law. The assessee claimed a rebate under section 5 on sales of sugar delivery of which, according to the assessee, was made outside the State....
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....re such necessary facts given in the statement of the case. We, therefore, consider that the second question should not be answered by us at all and we therefore refuse to answer it. So far as the first question is concerned, we have no difficulty in holding that the decision of the Judge (Revisions) on it is perfectly correct. Under section 9 of the U.P. Sales Tax Act, an appeal can be filed only against an order of assessment of sales tax. This particular order against which the appeal was sought to be filed before the Judge (Appeals) Sales Tax was an order refusing to grant a rebate under section 5 of the Sales Tax Act and such an order cannot possibly be held to be an assessment order against which an appeal could be entertained by the....
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.... reference to this Court that the Judge (Revisions) did entertain a revision against the order of the Assessing Authority passed under section 5 of the Sales Tax Act and actually upheld that order. The revision to this extent before the Judge (Revisions) was a competent revision and any question of law arising out of the decision contained in that revisional order can be competently referred to us and our opinion on it can be sought. In the circumstances, the third question which does arise out of the decision on merits contained in the revisional order of the Judge (Revisions) is being answered by us. On the merits of the third question, it appears that the approach of the learned Judge (Revisions) has been entirely incorrect. The learned....
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....ase show that the learned Judge accepted the fact that the goods were actually delivered not in Uttar Pradesh but at Gaya in the State of Bihar. The circumstances under which the goods were delivered at Gaya have also been indicated. The buyers no doubt were Messrs Jayanti Lal Magan Lal of Kanpur and it is correct, as held by the learned Judge (Revisions), that the mere fact that they directed delivery of the goods to be made to Messrs Ram Lal Jugal Kishore of Gaya did not make Messrs Ram Lal Jugal Kishore the buyers. The buyers from the mill continued to be Jayanti Lal Magan Lal of Kanpur. But as we have said earlier, it is quite immaterial whether the buyers were Messrs Jayanti Lal Magan Lal of Kanpur or Messrs Ram Lal Jugal Kishore of Ga....