2003 (9) TMI 725

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....etitioner and Mr. B.J. Talukdar, learned Government Advocate, Assam. 2.. This petition has been filed challenging the common order dated January 30, 1997 passed on revision by the Joint Commissioner of Taxes, Assam, Guwahati, under section 36(2) of the Assam General Sales Tax Act, 1993 read with section 74(3)(b) of the said Act and section 20(2) of the Assam Finance (Sales Tax) Act, 1956 for th....

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....l sale on the ground that there was no agreement for dispatch of the goods outside the State. Besides, no C form was submitted by the dealer and that M/s. Aristocrat Marketing Limited had entered the purchases in their stock register. 4.. The assessing officer recorded the following observations: (1) Goods are sold to M/s. Aristocrat Marketing Ltd., Rehabari, Ghy (a sister concern of the dea....

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.... impugned assessment. 5.. The Joint Commissioner of Taxes dismissed the revision petition upholding the findings of the assessing officer in a routine manner without giving reason for its finding. 6.. The two essential ingredients of inter-State trade or commerce under the Central Sales Tax Act are: (i) movement of goods from one State to another, and (ii) transfer of title of goods supporte....

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....the nature of sale, i.e., whether local or inter-State sale. Therefore, non-furnishing of C forms cannot be a ground for rejecting the claim of inter-State sale. The decision has to be taken as per provisions of section 3 of the Central Sales Tax Act only with variation in the rate of taxes depending whether C form is submitted or not. 7.. It appears that the assessing officer did not take i....