DCW LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE assessee is a manufacturer of soda ash. It is a registered dealer under the Central Sales Tax Act, 1956. For the assessment years 1984-85 and 1985-86 the Tribunal by the impugned order has held that the assessee is liable for tax on the sale of goods despatched by it to its godowns at Thane and Bombay , apart from the tax on the turnover declared by the assessee as inter-State sales. THE assessee being aggrieved by the levy of tax on the goods, moved by it to its godown at thane and Bombay as also imposition of penalty thereon, has come up with this revision.

(2.) THE godown of the assessee at Thane is at No. 23/31, love lane, opp. ACC Cated Centhi, near Ragada Police Station, Thane, Bolapur Road , Village Ragada, District-Thane Ragada. THE goods were despatched to this godown by the assessee through its transport contractors South Freight Carriers Private Limited. THE lorry receipt obtained from that transporter by the authorities showed that the goods were despatched from Sahupuram in this State to Bombay . It showed that the assessee as the consignor, and the consignee was described as the assessee at the godown referred to earlier. THE instruction regarding delivery was stated on the lorry receipt as follows : "delivery at Bombay as per our Thane office instruction unloading by consignee parties" THE billing was to be at Bombay .

(3.) THE Tribunal has used strong terms to assert its conclusion that the transactions cannot but be inter-State sales. As to whether transaction is an inter-State sale or not, cannot depend upon the mere expression of conviction or reiteration of such conviction, unless that conviction is well-founded on facts properly established before the authority.