the points of law arising in these appeals also are identical to the points arising in the other six appeals referred to above and in view of the common points of law involved in all these appeals we propose to dispose them of by one companymon judgment.
yours faithfully shree gopalji sahay meghraj sd.
number.
under the contract the responsibility in respect of the quality moisture shortage in weight and risk in transit lay on the seller.
449 454 of 1971 888 890 of 1974.
the appellants then moved the high companyrt of orissa under s. 24 3 of the orissa sales tax act to direct the tribunal to make a statement of the case to the high companyrt.
888 890/74 have been filed by the firm m s kaluram ramkaran in respect of the assessment of tax made by the state of orissa for the quarters ending september 30 1961 june 30 1962 and september 30 1962.
appeals number.
the assessing authorities upto the stage of the tribunal negatived the companytention of the appellants that the sale was merely an internal sale which took place in the state of west bengal and number an inter state sale.
on the basis of these companycluded transactions of sale the government of orissa levied sales tax under s. 3 a of the central sales tax act 1956 on the basis that the sales were inter state sales and therefore fell within the ambit of that section.
74 to 77 of 1968 and 70 72 of 1971 respectively.
number.
thereafter the appellants moved the high companyrt for granting leave to appeal to this companyrt which having been rejected the appellants filed an application to this companyrt for grant of special leave to appeal and the same having been granted these appeals have been set down for hearing before us.
the modus operandi was that after the goods were received by the appellant firm they were despatched in bags from cuttack and dhanmandal railway stations to the railway mills siding in calcutta.
appeals by special leave from the judgment and order dated the 27 4 1970 and 11 4 1973 of the orissa high companyrt at cuttack in special jurisdiction cases number.
888 890/74 are a firm dealing in similar business with this difference that it has got its purchasing centre at kendupatna in the district of cuttack and it was from cuttack that the goods were despatched to the buyers in west bengal.
even if title in the goods passed in west bengal whether in the facts and circumstances of this case the transaction companystituted sale in the companyrse of inter state trade ?
after companysidering the entire evidence and the circumstances and the law on the subject the high companyrt by its judgment dated april 22 1970 negatived the plea taken by the appellants and held that although the title in the goods passed in west bengal and the sale took place there since the sale occasioned the movement of the goods from orissa to west bengal it was an inter state sale and therefore it was clearly governed by s. 3 a of the central sales tax act.
hardayal hardy and sukumar ghose for the appellant in cas 449 454 of 1971.
the goods on arrival in the mills railway siding at calcutta were inspected by the buyer firm and if they were found to be in accordance with the specifications mentioned in the agreement of sale they were accepted.
accordingly the tribunal referred the following points for companysideration did title to the goods pass in orissa or in west bengal?
the transaction of sale was entered into through a licensed broker east india jute and hessian exchange limited and the buyers were the managing agents of the firm kettlewell bullen company limited calcutta.
the appellants in appeals number.
thereafter the appellants moved the tribunal for making a reference to the high companyrt of orissa but failed to persuade the tribunal to make a reference.
the other five appeals are by the same firm in respect of the sales tax levied by the state of orissa for the quarters ending december march 1960 and december 1960 to june 1961 decided by the judgment of the high companyrt in s.j.c.
a letter has been produced by the parties which appears at p. 24 of the paper book which forms the companytract or agreement of sale entered into between the parties in pursuance of which the goods were despatched to the buyer firm at calcutta.
civil appellate jurisdiction cas number.
these appeals arise out of the judgment of the high companyrt given in s.j.c.
the firm used to purchase raw jute grown in orissa and send the same to its buyers in the state of west bengal.
the high companyrt in these cases followed its previous judgment which is the subject matter of the six appeals mentioned above and held that the levy was valid.
as all the appeals involve a companymon point they were consolidated and have been heard together.
ex parte for respondent in appeal number 890 of 1974.
the bags were booked in the name of the buyer mills through their broker.
the appellant balabhagas hulaschand is a firm dealing in buying and selling jute and has its head office in calcutta.
it is also number disputed that in all these appeals a concluded sale takes place when the goods despatched in the name of the calcutta firm were ultimately accepted by the said firm and the price of the said goods was paid to the appellants.
70 72/1971 dated april 11 1973.
73 77 of 1968 dated april 27 1970.
civil appeal number 449/71 arises from the judgment of the high companyrt in s.j.c.
gobind das g. s. chatterjee for the respondent.
number 41 of 1968 decreed on april 22 1970 in respect of the assessment for the quarter ending june 1960.
c. bhandare b. parthasarthi for the respondent in cas 888 and 889 of 1974.
the judgment of the companyrt was delivered by fazal ali j. these are two groups of appeals one consisting of six appeals by the firm balabhagas hulaschand dealing in jute.
sukumar ghose for the appellant in cas 888 890 of 1974.
