Some of the Appellate Officers held that the assessment was properly made, while some others took the view that the assessments made for outside sales were improper and the assessment order should be quashed.
He further held that sales of goods which were number only manufactured but also exported before any companytracts for sale were made would number be taxable.
144, 134, 143, 148, 124, 104, 105, 112 and 113 of 1958 respectively.
It appears that this category of sales roughly amounted to more than one crore of rupees in the case of the appellants and the sales tax was levied at the rate of 3 pies per rupee subject to a rebate under S. 5 of the Act and certain other adjustments.
By his judgment dated July 10, 1957 the Judge, Revisions held that the out of State sales would be taxable 1 if the goods were in existence in the Province of Uttar Pradesh at the time when the companytracts for sale were made, and 2 if the goods were manufacturer after the companytracts for sale were made in respect of them and were subsequently appropriated towards those companytracts.
Appeals by special leave from the judgment and order dated November 30, 1962 of the Allahabad High Court in Misc.
The Sales Tax Officers of Uttar Pradesh assessed the outside sales of all the appellants to sales tax under the Uttar Pradesh Sales Tax Act 15 of 1948, hereinafter called the Act.
The parties aggrieved by the appellate orders filed revisions before the revising authority called Judge, Revisions under S. 10 of the Act.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
Aggrieved by the assessments, the appellants took the matter in appeal under s. 9 of the Act.
Sales Tax Reference Nos.
The appeals were heard by various Appellate Officers called Judge, Appeals.
For the financial year 1948 49 and the subsequent period from April 1, 1949 to January 25, 1950 the appellants had sent their goods to their depots outside the Province of Uttar Pradesh, for example, to Calcutta in the State of West Bengal before any companytract of sale in respect of the goods was made.
1682 to 1691 of 1967.
Under s. II of the Act, the Commissioner of Sales Tax applied to the Revising Authority for making a reference of the case to the High Court, By its order dated January 23, 1958 the Revising Authority drew up a statement of the case and referred to the Allahabad High Court the following two questions of law for determination Whether clause ii of the Explanation 11 to Section 2 h U.P. Sales Tax Act provides for taxing sales in which goods were manufactured or produced in U.P. but for which the companytract for sale was made after the goods had left the State ?
B. Agarwala and 0.
The appellants are manufacturers and dealers of oil in the Province of Uttar Pradesh and they have their own depots outside the Province.
C. Chagla and S. S. Shukla, for the appellants in all the appeals .
12,000/ or such larger amount as may be prescribed shall number be liable to pay the tax under this Act for the assessment year Section 2 c defines a dealer to mean any person or association of persons carrying on the business of buying or selling and supplying goods in the United Provinces, whether for companymission, remuneration or otherwise and includes any firm or Hindu joint family and any society, club or association which sells or supplies Goods to its members but does number include any department of the Provincial Government or of the Indian Union hereinafter called the Dominion Government .
144 of 1958 and other companynected references.
After the goods had reached the depots outside the Province of Uttar Pradesh, they were sold to various parties.
P. Rana, for the respondents in all appeals The Judgment of the Court was delivered by Ramaswami, J. These appeals are brought, by special leave from the judgment of the Allahabad High Court dated November 30, 1962 in Miscellaneous Sales Tax Reference No.
