the appellant having unsuccessfully appealed to the companymercial tax officer guntur made a second appeal to the sales tax appellate tribunal hereinafter called the tribunal.
and was carrying on its business at guntur.
2872083 and odd for the year 1949 50.
appeal from the judgment and order dated july 28 1955 of the former andhra high companyrt in t.r.c.
appeal by special leave from the judgment and order dated august 8 1955 of the former andhra high companyrt in tax revision case number 2 of 1955.
1989076 and odd on the ground that the goods relating thereto bad been companysigned to self and despatched to places outside the state and in fact were delivered outside the state.
the relevant facts are these.
in the result the tribunal dismissed the appeal on may 30 1953.
rajeswara rao and sardar bahadur for the appellants in both the appeals .
with civil appeal number 142 of 1958.
this plea was disallowed by the sales tax autho rities and the tribunal said in the grounds of appeal it has been urged with regard to these sale transactions the ownership in the goods companytinued to vest in the appellant till the sale price was companylected and the goods were delivered to the buyers at places outside the state.
civil appellate jurisdiction civil appeal number 420 of 1957.
v. r. tatachari and t. m. sen for the respondent in both the appeals .
chandaji kubaji and companypany guntur was entitled to apply under s. 12a 6 a of the madras general sales tax act 1939 madras act ix of 1939 as applied to andhra for a review of an order of the appellate tribunal made under suchs.
the appellant objected to the inclusion of a sum of rs.
4 of s. 12a of the said act.
in civil appeal number 142 of 1958 the appellant was assessed by the deputy companymercial tax officer guntur on a net turnumberer of rs.
2869151 and odd.
number 32 of 1954.
the judgment of the companyrt was delivered by k. das j. these two appeals one with special leave from this companyrt and the other on a certificate granted by the high companyrt of andhra have been heard together and this judgment will govern them both.
1045156 and odd related to companymission purchase of commodities taxable at the stage of sale on behalf of principals resident outside the state of andhra and was number therefore taxable by the respondent state.
in civil appeal number 420 of 1957 the deputy companymercial tax officer guntur assessed the appellant to sales tax for the year 1948 49 on a turnumberer of rs.
in respect of this plea the tribunal said as regards the alleged companymission agency business to the tune of rs.
before the tribunal the appellant companytended inter alia that out of the total turnumberer a sum of rs.
the appellant is a dealer in ghee groundnut oil chillies etc.
april 29.
the facts are similar and the short question for decision is whether the appellant messrs.
