INDIAN DUPLICATORS LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE appellant, who is a manufacturer and dealer at Madras with branches outside in duplicators, its accessories and duplicating ink, etc., reported a total and taxable turnover of Rs. 6, 08, 344.91 and Rs. 5, 70, 056.30 respectively under the Central Sales Tax Act, 1956

(2.) BEFORE this Court, the learned counsel for the appellant contended that the turnover of Rs. 90, 500 represented transfer of stock from the Madras office to the Hyderabad branch and it did not relate to inter-State sales effected by the appellant. Drawing attention to all the several steps and features leading up to the despatch of goods to and delivery of the same by the branch of the appellant at Hyderabad to the Government of Andhra Pradesh, the learned counsel urged that the goods had been moved from Madras to the branch office not in fulfilment of any contract entered into by the appellant with the Director of Stationery and Printing, Hyderabad, and therefore, there was no connection or nexus between the contract and movement of the goods. On the other hand, the learned Additional Government Pleader submitted that the tender of the Hyderabad branch of the appellant had been accepted by the Government of Andhra Pradesh and thereafter, the goods were indented on the factory at Madras, which manufactured the same with the markings "Government of Andhra Pradesh 1972-73" and then the goods were despatched to the branch of the appellant at Hyderabad and that would clearly indicate that the goods moved from Tamil Nadu to Andhra Pradesh Pursuant to a contract entered into between the Director of Stationery and Printing, Hyderabad, with the branch of the assessee at Hyderabad.