DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM Vs. LAKSHMICHAND VASANJI AND CO

JUDGEMENT

(1.) THE assessee is a registered dealer. On the strength of C form it purchased goods in Tamil Nadu and brought them to Kerala and subsequently transported them to Bombay allegedly for the purpose of sale. Penalty had been imposed upon it under section 10 (d) of the Central Sales Tax Act, 1956, for the reason that the goods brought to Kerala were not sold in Kerala, but they were sent to Bombay for the purpose of sale there. According to the Revenue, the assessee violated the terms on which C form was issued and accordingly it failed to made use of the goods for the stated purpose.

(2.) SECTION 8 of the act reads : " 8. Rate of tax on sales in the course of inter-State trade or commerce.- (1) Every dealer, who in the course of inter-State trade of commerce - (a ). . . . . . . . . . (b) sells to a registered dealer other than the Government, goods of the description referred to in sub-section (3); shall be liable to pay tax under this Act, shall be four per cent of his turnover. (2 ). . . . . . . . . . . (3) The goods referred to in clause (b) of sub-section (1) - (a ). . . . . . . . . . (b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him. . . . . . . . . . . . . "

(3.) THE State has raised certain other contentions which, in our view, do not require to be dealt with in the present proceeding as they do not arise from the order of the Tribunal. THE tax revision case is accordingly dismissed. No costs. Petition dismissed. .