1974 (4) TMI 85

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....ences under section 11 of the U.P. Sales Tax Act have been made in connection with the assessment of M/s. Bhoorey Khan Glass Bangle Factory, for the years 1958-59 and 1959-60. During the course of its assessment, the assessee claimed that a part of its gross turnover in both the years consisted of the turnover of the goods sold by it during the course of inter-State trade. That part of the turnove....

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....he case of Ben Gorm Nilgiri Plantations Company v. Sales Tax Officer [1962] 13 S.T.C. 309. held that subsequent export of goods by the purchaser, after taking its delivery at Firozabad could not convert it into inter-State sale. They accordingly taxed the entire turnover of the assessee under the U.P. Sales Tax Act. Being aggrieved by the order of the judge (Revisions), Sales Tax, the assessee got....

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....irm indicated that (in cases, which, according to assessee were represented inter-State sales) Immediately after the sale, the goods were transported outside the State. This means that the sale occasioned the movement of those goods from one State to another. Accordingly, these sales were made in the course of inter-State trade and were not to be taxed under the U.P. Sales Tax Act. In the case ....

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....ther State, nor is it enough that the seller pursuant to the instructions of the buyer despatches the goods across the border to another State. The contract of sale must itself provide as an integral part of it that the goods shall be transported from one State to another. In this case, the assessee has not led any evidence about the precise nature of the contract that had been entered into bet....