1968 (7) TMI 52

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....C.J.-This judgment will also govern the disposal of M.C.C. No. 105 of 1967. 2.. These two references under section 44 of the Madhya Pradesh General Sales Tax Act, 1958, arise out of sales tax assessment proceedings against the assessee M/s. Mansingh-ka Oil Mills Ltd., Khandwa, for the period from 1st July, 1949, to 30th June, 1950 (referred to as the first period by the Board of Revenue), and f....

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....446-5-6, which the assessee claimed was not liable to tax under Article 286(1)(a) of the Constitution. Similarly, for the second period the assessee claimed exemption from liability to tax on a sum of Rs. 3,39,076-10-6. According to the assessee, these amounts represented the turnover of outside sales. The contention of the assessee was negatived by the taxing authorities as well as by the Board o....

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....statement of the case, it has been stated that it is common ground that the price stipulated was F.O.R. Khandwa. If the stipulated price was F.O.R. Khandwa and the F.O.R. condition was not for delivery of oil at Khandwa, then the Board's decision that the sales in question were inside sales, based solely on the circumstance that the place of delivery of oil was F.O.R. Khandwa, is clearly erroneous....

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....enue based its conclusion that the sales were inside sales solely on the position that the place of delivery was F.O.R. Khandwa. The Board did not examine other terms of the contracts and has nowhere held that as one of the terms of the contracts was about payment against railway receipts, the sales were inside sales. 6.. It follows, therefore, that the question formulated by the Sales Tax Trib....