By the impugned judgment and order, the High Court has dismissed the Revision Petition filed by the assessee, inter alia, holding that the disputed transactions companystitute inter State sales, as companytemplated under Section 3 a of the Central Sales Tax Act, 1956.
M s Jay Engineering Works Ltd. is a Public Limited Company, registered under the Companies Act, 1956.
5/ per top Fans 7.35 Component parts 13.35 The price so companyputed shall be maximum price and Usha sales shall be free to sell at prices lower than the said maximum.
In Kolkata, the companypany has its own office in the name of Eastern India Usha Corporation.
Outside the State of Andhra Pradesh, the companypany has its godowns in different States including Delhi.
In the books of account of the factory, the account of USL is debited for the invoice value and the sales tax companylection is credited to the account of the respective State.
This companytention of the assessee is negatived by the assessing authority, which view is companyfirmed by the Tribunal and the High Court.
Freight handling charges shall be reimbursed on an agreed basis.
M s. Usha Sales Ltd. subsequently known as Usha International Ltd. hereinafter referred to as UIL is a companypany registered under the Indian Companies Act, with its registered office at 19, Kasturba Gandhi Marg, New Delhi.
The Company is engaged in the manufacture and sale of electrical fans, sewing machines, fuel injection parts and accessories etc.
It has 16 divisional offices at various places in the companyntry with different names at every place wherever the assessees godowns are located.
The issue that we are called upon to decide in the case is, whether in the facts and circumstances of the case, the sale or purchase of goods can be said to have taken place in the companyrse of inter State trade or companymerce and thereby exigible to tax under the Central Sales Tax Act, 1956 hereinafter referred to as, the Central Act .
It has its Head Office cum Registered Office at 23, Kasturba Gandhi Marg, New Delhi.
However, Usha sales their dealers agents shall be free to charge prices lower than the said maximum.
Price 5 a JEs selling prices to Usha sales shall be intimated by JE from time to time.
The prices at which Usha Sales shall sell the agreement products to their agents dealers shall be determined by them so however that Usha sales make up on their purchases price shall number exceed Sewing Machines Accessories 10.00 Rs.
Consumer prices except for hire purchase sales shall number exceed the maximum authorized by JE from time to time.
The Company has its manufacturing units in different parts of the companyntry including Hyderabad, Andhra Pradesh.
The invoice is discounted by the HEI with Canara Bank, Secunderabad and the full amount is received by drawing Hundi on M s Usha Sales Ltd. Delhi for 10 days on the due date.
Payment Payment for all purchases shall be made to JE within 75 days of the date of the bill failing which Usha sales shall pay interest at JEs Maximum borrowing rates from their bankers at that time.
Any sales tax other tax payable may be charged additionally by Usha Sales.
It was for a period of five years.
The assessee and UIL had entered into a sales agreement dated 01.05.1979.
Usha sales shall be liable to make payment in respect of supplies invoiced by JE on its numberinees in case of default by the letter.
The Jay Engineering Works Ltd. It is registered as a dealer under the Andhra Pradesh General Sales Tax Act, 1957 as well as Central Sales Tax Act, 1956.
In the State of Andhra Pradesh, the Company has registered itself in the name and style of M s Hyderabad Engineering Industries Prop.
Clause 4 USL shall make all purchases of agreement products as an independent principal and sell the same as such.
The assessee companypany claimed exemption on a turnover of 8,87,75,643.00 towards goods transported to out of state depots otherwise than as a result of direct sale which would attract tax under Section 6 of the Central Act.
In addition to the factory and office in Hyderabad, the companypany has its branch office at Vijayawada in the State of Andhra Pradesh.
The agreement also envisaged that UIL would purchase the said products as an independent principal and maintain adequate stocks and sell the same as such.
54 of 1991.
Under the said agreement, the main function of UIL was to organize the sale and distribution of the products of the assessee and to arrange for sale promotion measures of the products and to provide after sales service and such other services as might be required in the interest of sale of the said products.
L. Dattu, J. This appeal is directed against the judgment and order dated 21.06.2002, passed by the Division Bench of the High Court of Judicature of Andhra Pradesh at Hyderabad in Tax Revision Case No.
