The Sales Depots send to the appellant detailed invoices of the matches despatched by their factories The Appellant gives credit to the value of the matches after deducting therefrom the amount companyered by debit numberes in respect of Octroi, lorry freight and other incidental charges incurred by it and at the request of the sales office the assessee remits the value of the matches direct to the factory by means of draft and telegraphic transfer.
Appeal from the judgment and order dated September 30, 1966 of the Mysore High Court in S.T.R.P. No.
On these findings the companyrectness of which was number disputed the assessing authority came to the companyclusion that the transactions were inter State sales within the meaning of Sec.
The question of law which arose out of the decision of the Sales Tax authorities for companysideration of the High Court was whether on the facts and circumstances of the case the assessees turn over in respect of safety matches is number liable to tax on the ground ,that the sales effected by the assessee are number the first sales in the State.
The Judgment of the Court was, delivered by Jaganmohan Reddy, J. This Appeal is by certificate against the judgment of the Mysore High Court dismissing the Revision Petition against the order of the Mysore Sales Tax Appellate Tribunal, by and under which the assessment order of the Commercial Tax Officer and the Appellate order of the Deputy Commissioner of Commercial Tax was companyfirmed.
3 a of the Central Sales Tax Act and since the appellant was the first dealer in matches in Mysore State it was liable to pay Sales Tax and accordingly, it was so assessed.
Against the said assessment order the appellant filed an appeal to the Deputy Commissioner of Commercial Taxes who dismissed the appeal.
It appears to us on the facts as set out above which were number in dispute, the sales were made by the respective factories direct to the appellant, the sales price was also sent directly to the factories at Sivakasi.
The matches are thereafter despatched by lorry to the Appellant in accordance with the instructions received from the Sales Depots.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The further appeal to the Tribunal was equally unsuccessful.
13,04,097/ in respect of the purchase of safety matches and claimed exemption on the entire turnover on the ground that it was a subsequent sale from the ,dealers in the State of Mysore.
Gopalakrishnan, for the appellant.
The appellants declared for the assessment year 1959 60 a total turn over of Rs.
1175 of 1967.
On receipt of these orders from the Appellant the respective Managers of the three Sales Depots forward the orders to their Head Offices at Sivakasi and instruct them to despatch the matches ordered direct to the appellant at Devangere.
R. Somanatha Iyer, M. S. Narasimhan and R. B. Datar, for the respondent.
During the relevant assessment year sale of matches was taxable under sec.
58 of 1965.
