DEPUTY COMMISSIONER OF AGRI CULTURAL INCOME TAX AND SALES TAX CENTRAL ZONE ERNAKULAM Vs. KOTAK AND IO BOMBAY

JUDGEMENT

(1.) In these Appeals by certificate a common question of law arises for decision and that question is whether the sales effected by the respondent with which we are concerned in these cases occasioned import of Egyptian cotton. The Sales Tax Officer as well as the Appellate Assistant Commissioner, rejecting the contention of the assessee came to the conclusion that the sales in question were intra-state sales. But, on appeal, the Sales Tax Tribunal held that the assessee's case (supra) fell within Section 5 (2) of the Central Sales Tax Act 1956 read with Article 286 of the Constitution The High Court on revision affirmed the decision of the Tribunal. In support of its conclusion the High Court observed thus:

(2.) The material facts of the case are fully set out in the judgment of the Appellate Tribunal and are as follows:

(3.) In another portion of its order the Tribunal stated that the goods could not in any circumstances be diverted from its determined destination, once it is shipped from the foreign country.