1988 (3) TMI 429

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.... case filed by the assessee in connection with the assessment year 1980-81 raises two questions: (1) Whether the impugned sales are exempt under section 6(2) of the Central Sales Tax Act ("the Act"); and (2) if not, whether Andhra Pradesh or Gujarat is the appropriate State for payment of the Central sales tax. 2.. The assessee purchased 100 bales of cotton from a Gujarat party for considera....

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....ether the claim that the assessee sold goods to the Sholapur party while the goods were in transit was genuine. The Tribunal examined the record produced and pointed out significant errors which cast a doubt on the genuineness of the assessee's claim that the goods were sold while they were in transit. The finding of the Tribunal in this regard is essentially a finding of fact, and we cannot inter....

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....ng regard to these facts and circumstances, we have no doubt that the assessee's claim for exemption of the sales under section 6(2) of the Act was rightly rejected. 4.. Learned counsel, Sri Dasaratharama Reddi, contends that even assuming that Central sales tax is payable, the appropriate State is the State of Gujarat and not the State of Andhra Pradesh. Learned counsel pointed out that the fa....