TaxTMI 
TaxTMI 
1998 (8) TMI 565
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....hereinafter referred to as "ATI"). Their factory and laboratory are at Andaman, but their office is situated at Wall Tax Road, Madras. As the chemicals sold by the revision petitioners to ATI was intended to be transported to Andaman, the revision petitioners have treated the sale as inter-State sale, whereas the Revenue has treated the transaction as a local sale for the reason that the purchaser ATI themselves have taken delivery of the chemicals at the factory of the dealer in Ranipet and the goods were despatched by the purchaser ATI themselves and thereafter the packing of the consignment was done by the purchaser for shipping the cargo to Andaman. In the shipping documents the consignor and consignee were same namely M/s. ATI. 2.. Th....
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.... 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." 4.. In this case clause (b) is not attracted as there was no transfer of documents, during the course of transit. Therefore from the clause (a) to section 3 of the Central Sales Tax Act it has to be found out whether there was occasion for the movement of goods from one State to another State in pursuance of sale agreement between the parties. The agreement as mentioned above is very specific that the acceptance of the goods would be only after the goods had reach....
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....sed ferro-manganese for the consumption in the manufacture of certain products in their factory. Despite the delivery was taken by the buyers at the railway siding of the seller within Madhya Pradesh, it was held in that case that it would not be local sale, but an inter-State sale. In [1970] 25 STC 26 (SC) (Commissioner of Sales Tax, M.P., Indore v. Allwyn Cooper) there was four contracts to supply manganese ore in the performance of each one of the contract necessarily involved the movement of the goods from one State to another State as the 8ontract made the necessity of the movement of the goods from one State to another State. It was held therein, that it was inter-State sale. In [1993] 90 STC 1 (SC) [Co-operative Sugars (Chittur) Ltd.....