1984 (3) TMI 367

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....to the assessment years 1967-68 and 1968-69, the assessee claimed deductions from his gross turnover in terms of section 5(2)(a)(ii) of the Punjab General Sales Tax Act (hereinafter referred to as the Act) in respect of the sales made to dealers registered outside the Punjab State. The Assessing Authority in regard to both cases allowed the claimed deductions. The revisional authority, Deputy Excise and Taxation Commissioner, under section 21(1) of the Act suo motu decided to examine the legality and propriety of the assessment orders in question regarding the said two years. The revisional authority came to the conclusion that the Assessing Authority acted illegally in allowing the claimed deductions. According to him, the sales in questio....

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.... Court in regard to the given question of law: "Whether on the facts and circumstances of the case, auction sales conducted by the respondent, Himachal Government Timber Depot at Nangal, are intra-State sales or inter-State sales?" It is the admitted case of both the parties that in pursuance of condition No. 8 of the terms and conditions of the auction sale in regard to the sales effected up to 19th January, 1969 the purchasing dealers registered outside the State of Punjab had to furnish declarations in form C to the assessee; that the goods so purchased moved out of the State of Punjab to various States; that the movement of the said goods from the State of Punjab to other States had been occasioned by the given sales contract only, i.....