J L MORISON Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution for relief against an assessment order of the Sales Tax Officer, Banaras, dated 16th March, 1952, under section 21 of the U.P. Sales Tax Act, 1948.

(2.) THE petitioner is a company incorporated under the Indian Companies Act of 1913 with its registered office in Bombay and branch offices at Calcutta, Madras and Delhi, but none in Uttar Pradesh carrying on the business of sale of toilet goods, patent medicines and goods of general merchandise. Its allegation is that it has no place of business nor any agent in this State. The method adopted by the petitioner company in effecting sale of its goods is the following : Payments are received by the petitioner in Calcutta and goods are despatched to this State, the railway receipts in respect of the goods being sent to the purchasers concerned according to their instructions, and railway receipts are drawn on "self" but actually endorsed in Calcutta according to the usual business practice of the company. It is therefore contended that the petitioner company is not a dealer within the definition of that term as given in section 2(c) of the said Act.

(3.) THE present petition has been opposed by the opposite parties 1 to 3. There is no appearance on behalf of the opposite party No. 4 The counter affidavit filed by the present Sales Tax Officer (not the Sales Tax Officer who passed the assessment order in question) relates mostly to matters which would show whether the sales effected by the petitioner did or did not take place within this State.