COMMISSIONER SALES TAX Vs. PRAMOD AND COMPANY

JUDGEMENT

(1.) This sales tax revision has been filed by the Commissioner of Sales Tax against the order dated 21st November, 1986 passed by the Sales Tax Tribunal, Aligarh Bench, Aligarh.

(2.) The admitted facts in the case are that Faridabad Manufacturing Company, Ghaziabad, has placed an order with M/s. Shankar Cement Private Ltd., Madras, for the supply of three wagons of cement. Accordingly builty was also prepared in the name of the aforesaid Ghaziabad party. Subsequently, however, this Ghaziabad party endorsed the builty in favour of the dealer-opposite party. It is also admitted by the counsel for the parties that cement is taxable at the point of sale either at the hands of manufacturer or importer.

(3.) In the present case the controversy is as to whether the dealer-opposite party is an importer or not. According to the contention raised by the learned Standing Counsel for the Commissioner of Sales Tax in view of Clause (b) of Section 3 of the Central Sales Tax Act since the sale has been effected by a transfer of documents of title to the goods, therefore it is a case of inter-State sale and the assessee is an "importer" within the meaning of Section 2(e) of the U. P. Sales Tax Act. On the other hand, Sri Bharatji Agarwal, learned counsel appearing for the assessee-opposite party, states that the Tribunal has recorded a finding that there was no contract between the assessee-opposite party and the aforementioned Madras party in relation to the goods and that the said Ghaziabad party had also collected U. P. sales tax from the dealer. According to the aforesaid learned counsel the said Ghaziabad party was an "importer" under the U. P. Sales Tax Act.