1995 (1) TMI 377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y this reference under section 61(1) of the Bombay Sales Tax Act, 1959, the Maharashtra Sales Tax Tribunal has referred the following three questions to this Court for opinion: 1.. Whether, on the facts and circumstances of the case, the Tribunal erred in coming to the conclusion that there was no contract of sale between the branch office of the respondent and the customers in another State? ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the late stage of second appeal, instead of considering the material already on record of the case? 2.. The material facts of the case are as follows:   The respondent-dealer is a manufacturer of corks and it also undertakes job-work. It has branches outside the State of Maharashtra. In some cases the branches receive contract notes from different parties indicating the goods require....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e being stock transferred to its branches. The Sales Tax Officer, however, held that the goods in question were sent to its branches in pursuance of its sale and as such were inter-State sales within the meaning of section 3 of the Central Sales Tax Act, 1956. The order of the Sales Tax Officer was affirmed by the Assistant Commissioner of Sales Tax. The respondentdealer appealed to the Tribunal. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the impugned transactions were not sales in the course of inter-State trade or commerce and were branch transfers. Hence this reference at the instance of the Commissioner of Sales Tax. 4.. We have heard the learned counsel for the parties at length and gone through the facts of the case. We find that the findings of the Tribunal that the goods were despatched to the branches of the respond....