1986 (6) TMI 234

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....alue of 53,856 kilograms of rubber purchased by the assessee's Jullundur and Delhi branches from the open prison at Nettukaltheri Dear Kattakkada (Kerala) is assessable as the "last purchase" within the State of Kerala. The plea of the assessee was that the purchase was in the course of the inter-State trade and that the said turnover is not assessable under the State Act. The assessing authority held that the rubber was purchased by the assessee from the open prison at Nettukaltheri in this State and that the transaction was complete within this State and so exigible to tax under the State Act. It was affirmed in appeal by the Deputy Commissioner of Sales Tax. In second appeal, the Appellate Tribunal held that the turnover amounting to Rs.....

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....ranches outside the State (Jullundur and Delhi). It is evident that the head office of the appellant as well the branches were purchasing rubber from the open prison at Nettukaltheri and also from other dealers in the State. The open prison authorities had despatched other quantities also. Copies of the "N forms" produced before the authorities were produced before us for perusal. It is evident therefrom as also the statement furnished by the Superintendent, Open Prison, that the rubber was despatched by the Superintendent of Open Prison to the branches of the assessee at Jullundur and Delhi. On a perusal of the relevant N forms, we have no doubt in our mind that the movement of the goods from this State to Jullundur and Delhi was as a r....

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....e purchases of rubber by the branches of the respondent-assessee. The Appellate Tribunal was justified in holding so. We see no error either in the reasoning or in the conclusion of the Appellate Tribunal in accepting the plea of the assessee in that regard. There is no error of law in the order of the Appellate Tribunal. Indeed the finding of the Appellate Tribunal that the movement of 29,807 kilograms of rubber was occasioned by the contract of sale between the open prison at Nettukaltheri and the assessee's branches outside the State and that there was sufficient link between the movement of the goods and the contract of sale, are findings of fact based on sufficient material. The findings arrived at by the Appellate Tribunal are questio....