AYYAPPAN TEXTILES LTD Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) IN this case, any detailed discussion of facts in issue and the contentions will be a futile exercise as when we notice a finding of fact in the order of the Tribunal which reads : " IN the present cases, there is no evidence to show the date of despatch and quantity of cotton despatched from Cochin to Thiruppur. It is quite possible that cotton has been moved in bulk from Cochin to Thiruppur and delivery was given to the buyers with whom contracts were pending. Hence, the appropriation by the appellants has been completed only at Thiruppur. The letter written by the Cotton Corporation of INdia to the appellants shows that the full payment before delivery should be made either at the branch office where contract is executed by the mills or at the head office. " We intended to know whether there has actually been any contract of sale taking place at Cochin and if there has been any such thing, it would have been a case fit for remand. There can be no manner of doubt that in a case of an inter-State sale, the Tamil Nadu General Sales Tax Act, 1959, shall not be attracted. But, before its application is ousted, it is necessary to find, as a fact, that there has been an inter-State sale. Having taken notice of the fact that there has been no evidence to show the date of despatch and the quantity of cotton despatched from Cochin to Thiruppur, the Tribunal has noticed : " The letter written by the Cotton Corporation of INdia to the appellant shows that the full payment before delivery should be made either at the branch office where contract is executed by the mills or at the head office. The mere fact that the articles sold in the State were brought from outside the State and the appellant has paid the transport charges from Cochin to Thiruppur will not make the sale of that article, a sale in the course of inter-State trade or commerce. The goods were cleared by the appellant at Thiruppur and thereafter despatched by road. The movement in these cases was only between one point in this State and another point in the same State and the transfer of invoices, payment of freight charges from Cochin to Thiruppur are of no avail. " The above finding is conclusive except the mention about the existence of certain contract, as, reflected in the letter written by the Cotton Corporation of INdia to the assessee. For the said reason, we asked the learned counsel for the petitioner to substantiate if there is any evidence to show that there had been any contract of sale independent of the noticed movement of the goods as above. IN spite of opportunity given to him, he has not been able to bring to our notice any such material for the inference that there has been some sort of contract of sale in the course of inter-State trade or commerce. It shall, therefore, be a futile exercise, as we have observed above, to go any further to examine the case. There is no merit in these revision petitions. Accordingly, these tax case revisions are dismissed. No costs. Petitions dismissed. .