2002 (6) TMI 576

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....to M/s. Jai Bharat Enterprises, 55, Upper Chitpur Road, Calcutta, for a sum of Rs. 32,760 which is made up of the sale price of Rs. 31,500 and Central sales tax of Rs. 1,260. There is no dispute that the goods were transported to Calcutta by lorry and the documents of title were handed over to the United Bank of India, Calcutta for collection from the buyer, M/s. Jai Bharat Enterprises. The buyer did not pay the amount to the bank and clear the goods. It was found that the dealer came to know about the same through its banker and then, arranged to sell the goods which were sent earlier to Calcutta to another buyer. 3.. The case of the dealer is that the sale in favour of M/s. Jai Bharat Enterprises was an unfructified sale and the sale t....

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....t Enterprises and the documents relating to the goods were handed over to the petitioner's banker for collection. There is no dispute that had the sale been fructified, it would have been inter-State sale. It is on the refusal by the first purchaser that the goods were sold to a subsequent purchaser. The dealer, the petitioner herein, has not established that the goods were taken delivery from the carrier by its local agent when the goods reached Calcutta, nor was it established that the journey had terminated in terms of Explanation 1 to section 3(b) of the Central Sales Tax Act. The petitioner has also not established that there was a local agent who took delivery of the goods from the carrier and who in turn, sold the goods in favour of ....