TaxTMI 
TaxTMI 
2013 (1) TMI 551
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....ered office at Kotwali Road, Najibabad, District Bijnor in Uttar Pradesh. The petitioner is in the business of manufacturing and sell of "kathha" and catechu for which a basic raw material is "khair wood". The petitioner had to procure its major portion of "khair wood" which is the basic raw material for production of "kathha" through auction purchase and other means of purchase from the State of Uttarakhand. Prior to 9.11.2000 Uttarakhand was the part of the erstwhile State of Uttar Pradesh and the petitioner was enjoying the benefit of Section 4B of the U.P. Trade Tax Act whereby certain concessions were given to the petitioner for purchase of this raw material. After 9.11.2000 the territory from which the "kathha" was being procured by t....
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.... or, as the case may be, the certificate in Form 'D' in accordance with the provisions of sub-section (4) of section 8 of the said Act no. 74 of 1956." 3. In short, what the said notification states is that such dealers who were getting the benefit under Section 4-B, now under U.P. Reorganisation Act, they would continue to get the concession against Form-C of Central Sales Tax Act, 1956, as the said sale will now be an inter- state sale. After the said notification, the petitioner after the purchase of "khair" wood by way of an auction faced difficulty inasmuch inspite of the said notification the benefit under Section 4-B was not given to the petitioner and instead of concessional rates being charged by the Government he was charged the ....
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....titioner. Section 3 of the Central Sales Tax Act, 1956 defines inter-state sale which reads as under : "3. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. - A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase - (a) occasions the movement of goods from one State to another; or (b) is effected by a transfer of documents of title to the goods during their movement from one State to another." 5. Counsel for the petitioner urges that it is not a factum of the sale which would define it as an inter-state sale but in order to bring a particular sale under the definition of inter-state sale is both a question of fa....