1965 (11) TMI 140

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....HANDRA REDDY, C.J.-This is an appeal against the judgment of our learned brother Veeraswami, J., declining to remove on certiorari the assessment made by the Commercial Tax Officer, Kanyakumari, which was ultimately confirmed by the Commissioner of Commercial Taxes. The material facts as emerge from the records are as follows: Messrs. Burmah Shell Oil Storage and Distributing Company (appellants h....

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....mercial Tax Officer, Kanyakumari. Complaining against this assessment and contending that the sales were inter-State sales not subject to tax under the Madras Sales of Motor Spirit Taxation Act, 1939, the company preferred an appeal to the Deputy Commissioner of Commercial Taxes but the same was rejected. The revision carried by the company to the Commissioner of Commercial Taxes proved unsucce....

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....e of Mysore[1963] 14 S.T.C. 188; A.I.R. 1963 S.C. 548.and Cement Marketing Co. v. State of Mysore[1963] 14 S.T.C. 175; A.I.R. 1963 S.C. 980.  We do not think that neither of these two cases lend support to the contention raised on behalf of the appellants. Both of them were cases in which the sales occasioned the movement of goods across the State borders. But that is not the situation in ....

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....int in Trivandrum, stored it in the pumps belonging to them and supplied it to the Transport Department whenever it needed it. Therefore it cannot be posited in the present case that the sale itself occasioned the transport of the motor spirit to Kanyakumari. The contract can be fulfilled by supplying motor spirit from the stocks of the company from any place. The choice was left to the company as....