1977 (10) TMI 103

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....directed against the order of the Sales Tax Appellate Tribunal, in Tribunal Appeal No. 34 of 1976 dated 30th March, 1976, partly dismissing the appeal preferred by the assessee. The case of the assessee here and before the Tribunal was that all the transactions are covered by valid C forms and, therefore, the turnovers covered by these transactions should be subjected to tax at 3 per cent and not ....

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....ments came to Rs. 2,04,310.30. In the same year, it supplied 8 more consignments valued at Rs. 1,43,893.61, the quantity of which is 733.125 metric tons. For the total supply of 1,788.845 metric tons, it submitted two C forms. It was found that when the Steel Corporation had placed an order for supply of 1,700 metric tons, the assessee had supplied in excess of that order 88.845 metric tons of roc....

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....osphate was made pursuant to the two contracts or whether, in addition to the two contracts, the assessee had entered into another contract for supply of the excess quantity of 88.845 metric tons. It does not appear from the facts stated that this small quantity of excess of 88.845 metric tons was the result of another contract not covered by the contracts in question. We are, therefore, of the op....

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....Tribunal erred in holding that the turnover of Rs. 1,81,381.30 alone is liable to tax at the concessional rate of tax at 3 per cent. As regards item 7, we are unable to agree with the learned counsel, Sri Anantha Babu, that this transaction also is similar to the transactions covered by items 2, 4 and 6. It may be seen here that the assessee supplied 1,252.920 metric tons, the cost of which was....