2008 (2) TMI 849

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....galore in STA. Nos. 2316-2317 of 2004 which were also preferred by the assessee herein against the orders of Joint Commissioner of Commercial Tax, Appeals, Bangalore Division against the order dated June 29, 2004, for the assessment years 1999-2000 and 2000-01 under the KST Act.   The brief facts for deciding the said revision are mentioned hereunder: The assessee is the authorised dealer to Toyota light motor vehicles. Being the dealer, it is purchasing vehicles from M/s. Toyota Kirloskar Motor Limited, Bangalore, for delivery of the vehicles to its respective customers. The business premises of the assessee were inspected on January 3, 2002 and September 9, 2002. During the course of inspection certain documents and books of accou....

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....vision before us. After having heard the learned counsel for the petitioner/assessee and after perusal of the records, we are of the opinion that no case has been made out for any interference in this revision filed under section 23(1) of the Act. No doubt it is true that the sale had taken place at Bangalore, but other documents revealed that soon after the sale some of the vehicles were taken out of the State and then finally they were registered either at Chennai or at Pondicherry keeping in mind the permanent residential proof of the buyer; otherwise there was no reason why temporary registration certificate was obtained by such buyers by describing their permanent addresses as Chennai or Pondicherry, as the case may be. Apart fro....

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.... be said to be in the course of inter-State trade only if two conditions concur, namely, (1) a sale of goods and (2) a transport of those goods from one State to another. Unless both these conditions were satisfied, there could be no sale in the course of inter-State trade. There must be an evidence that the transportation was occasioned by the contract and as a result goods moved, out of the bargain between the parties, from one State to another." In the light of the aforesaid ratio decidendi of the Supreme Court, learned counsel for the assessee contended that even if condition No. 1 was fulfilled, in any case, condition No. 2 was not fulfilled as there has been interruption from the time the sale was executed by the seller to the buye....