BALABHAGAS HULASCHAND KELURAM RAMKARAN Vs. STATE OF ORISSA

JUDGEMENT

(1.) THESE are two groups of appeals - one consisting of six appeals by the firm Balabhagas Hulaschand dealing in jute. Civil Appeal No. 449/71 arises from the judgment of the High Court in SJC No. 41 of 1968 decided on 22-4-1970 in respect of the assessment for the quarter ending June 1960. The other five appeals are by the same firm in respect of the sales tax levied by the State of Orissa for the quarters ending December, March 1960 and Dec. 1960 to June 1961, decided by the judgment of the High Court in S. J. C. Nos. 73-77 of 1968 dated 27/04/1970. As all the appeals involve a common point they were consolidated and have been heard together.

(2.) APPEALS Nos. 888-890/74 have been filed by the firm M/s. Keluram Ramkaran in respect of the assessment of tax made by the State of Orissa for the quarters ending September 30, 196 1/06/1962 and 30/09/1962. These appeals arise out of the judgment of the High Court given in S. J. C. Nos. 70-72/1971 dated 11/04/1973. The High Court in these cases followed its previous judgment, which is the subject-matter of the six appeals mentioned above, and held that the levy was valid. The points of law arising in these appeals also are identical to the points arising in the other six appeals referred to above, and in view of the common points of law involved in all these appeals we propose to dispose then of by one common judgment.

(3.) AFTER considering the entire evidence and the circumstances and the law on the subject the High Court by its judgment dated 22/04/1970 negatived the plea taken by the appellants and held that although the title in the goods passed in West Bengal and the sale took place there, since the sale occasioned the movement of the goods from Orissa to West Bengal it was an inter-State sale, and, therefore, it was clearly governed by Section 3 (a) of the Central Sales Tax Act. Thereafter the appellants moved the High Court for granting leave to appeal to this Court, which having been rejected, the appellants filed an application to this Court for grant of special leave to appeal and the same having been granted, these appeals have been set down for hearing before us.