1972 (6) TMI 69

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....38, which was claimed by the assessee as representing the inter-State purchases of raw hides and skins and not the local purchases made by the assessee as held by the Board of Revenue. Initially, this turnover was held by the assessing authority to represent the local purchases of raw hides and skins by the assessee, though from an outside vendor and brought to tax. On appeal, however, the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ld that the transactions were in the nature of inter-State purchases. This order of the appellate authority was revised by the Board of Revenue in exercise of its power of suo motu revision on 13th June, 1966. The Board of Revenue in its order has actually found that there were no prior contracts of purchase before the goods moved in lorries from Kurnool to Madras and that the mere entries in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s presence, that pattials had been prepared long afterwards on the basis of the said weighments, that the transfer of property should have passed only at Madras and that it showed that there was a local sale by the out-of-State dealer to the assessee. It is well-established that in finding out whether a particular transaction is an inter-State transaction or not, the place where the transfer of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is sufficient to clothe such movement with the character of an inter-State transaction. In this case, the learned counsel for the petitioner places very strong reliance on the lorry waybills and states that from the entries made therein it is possible to infer that there should have been a prior contract of purchase. As already stated, from the mere fact that the buyer's name is mentioned in the l....