1975 (3) TMI 123

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....-The respondent-assessee was originally granted in the assessment order exemption on the purchase of cotton from Messrs. Rallis India Limited, Coimbatore, to an extent of Rs. 1,22,906.20. The Deputy Commercial Tax Officer, Tirumayam, initiated proceedings to revise the assessment on the ground that the said turnover which is covered by two transactions dated 23rd August, 1960, are local purchases ....

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....ch is within the State of Madras. The cotton shall be forwarded/delivered through wagons at the earliest possible despatch. The payment of the price was agreed to be 90 per cent against the railway receipt at Namanasamudram, and the balance of 10 per cent or difference between the sellers' invoice weights and the weights at destination to be paid on the presentation of the sellers' final invoice. ....

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....fulfil the contract the seller had moved the goods from out-of-State places, it will not by itself make the contract as one which contemplated the movement of goods from outside the State. As per the terms of the contract it is open to the seller either to procure the goods locally and supply to the purchaser or purchase it or bring it from any outside place. Since neither the contract in terms co....

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....t of the goods from one State to another. It was also noticed in that case that the goods were out-of-State at the time when the contract was entered into and when they were appropriated towards the contract. On these facts this court held that though there was no specific terms relating to the place from which the goods are to be despatched mentioned in the contract itself, the transaction amount....