JAYAJOTHI AND COMPANY Vs. STATE OF MADRAS

JUDGEMENT

(1.) UNDER these transactions covered by five contracts I total turnover of Rs. 5, 05, 211.12 has been charged to tax on the basis that they are local sales. The revenue as well as the Tribunal did not dispute or say that there was no inter-State movement of the goods occasioned by the relative contracts which the Tribunal examined. But the Tribunal's view that they are local transactions is rested on the ground that neither the place of despatch nor any terms regarding the movement of goods has been agreed upon. But the place of despatch is noted in the Tribunal's order itself in the tabulated statement in the case of each of the transactions.

(2.) IT may be that it did not find a place in the contract. That, in our opinion, is of no significance, because what is important is whether there is inter-State movement of goods from one State to the other occasioned by the contract, not that such movement is occasioned from a particular place from out-of-State.