1980 (9) TMI 269

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....s a reference made by the Sales Tax Appellate Tribunal referring for our answer the following questions of law: "(1) Whether, under the facts and circumstances of the case, it has been correctly laid down by this Tribunal that in case the place of manufacture of ferro-manganese was outside this State, the disputed transactions are to be treated as inter-State sales? (2) Whether, in the absen....

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....te sales. In the appeal filed by the dealer before the Tribunal, it was held that if the buyers had their factories for manufacture of ferro-manganese outside the State of Madhya Pradesh and if the goods were actually sent to those places, the sales were inter-State sales. The case was remanded by the Tribunal on this finding to ascertain whether the goods under these nine contracts were sent outs....

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.... resell the manganese ore purchased by them either internally in India or export it outside India. The contention of the dealer is that the buyers had their factories outside the State of Madhya Pradesh and the goods were sent to the places where the factories are located. It is this fact which has yet to be enquired into after remand made by the Tribunal. The Tribunal has decided the question as ....

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....passing of the property is not the test for deciding whether a sale is an inter-State sale under section 3(a) of the Central Sales Tax Act. The facts of the instant case are similar to the facts of the case in State of M.P. v. Bengal Paper Mills [1979] 44 STC 347; 1979 MPLJ 478. In that case, bamboos were purchased by the buyer for use in its paper mills in West Bengal. Although the property in th....