Search Results Page
Search Results
1 - 10 of 30 (0.49 seconds)Tamil Nadu General Sales Tax Act, 1959
Section 3 in The Central Sales Tax Act, 1956 [Entire Act]
Section 4 in The Central Sales Tax Act, 1956 [Entire Act]
Commissioner Of Sales Tax, U.P. And Ors. ... vs Bakhtawar Lal Kailash Chand Areti And ... on 5 August, 1992
52. Though the test was laid down by the Hon’ble Supreme Court
https://www.mhc.tn.gov.in/judis
30/44
T.C.Nos.77 to 80 of 2015 & W.P.No.2322 of 2012
in Balabhagal vs state of Orissa (1976) 2 SCC 44, yet in Commissioner
of Sales Tax v. Bakhtawar Lal Kailash Chand Arhti, court held that the
sale through within the state was an inter-state sale.
Tamil Nadu Goods and Services Tax Act, 2017
Moti & Co. vs State Of Tamil Nadu on 13 August, 1997
In Moti and Co. v. State of Tamil Nadu (1999) 113 STC 53
(Mad), the Division Bench of the Madras High Court addressed whether
sales of tea purchased in Coonoor auctions and sold through brokers to
buyers outside Tamil Nadu qualified as inter-State sales. The appellant
claimed the sales were local, asserting that the goods were delivered ex-
https://www.mhc.tn.gov.in/judis
33/44
T.C.Nos.77 to 80 of 2015 & W.P.No.2322 of 2012
godown at Coonoor, the broker issued delivery orders, and transport
charges were reimbursed by the out-of-state buyer. The appellant
contended that arranging transportation was a trade accommodation, and
the sale was completed within Tamil Nadu. The assessing officer,
however, treated the transactions as inter-State sales because the
appellant paid the lorry freight. While the appellate authority held the
sale was complete within the state, the Joint Commissioner restored the
assessing officer's order.
Zackria Sons Private Limited vs State Of Madras on 28 July, 1964
In Zackria Sons Private Limited v. State of Madras (1964)
16 STC 136 (Mad.), the Hon'ble Madras High Court dealt with the issue
of whether an auctioneer can be deemed a "dealer" under the Madras
General Sales Tax Act, 1959. It was held that movement of goods due to
contractual obligations amounted to inter-State sales. However,
auctioneers are not automatically "dealers"; this determination depends
on the contract and circumstances. Auctioneers function as agents for the
principal, and their actions must demonstrate business activity to attract
tax liability.
Section 64 in The Sale Of Goods Act, 1930 [Entire Act]
Agricultural Market Committee vs Shalimar Chemical Works Ltd on 7 May, 1997
In Agricultural Market Committee v. Shalimar Chemical
Works Ltd. (1997) 5 SCC 516, the Hon'ble Supreme Court dealt with a
dispute over local versus inter-State sales in agricultural goods. It was
https://www.mhc.tn.gov.in/judis
38/44
T.C.Nos.77 to 80 of 2015 & W.P.No.2322 of 2012
held that sales involving movement to another state were treated as inter-
State transactions. The transfer of property in goods depends on the
intention of the parties as per the Sale of Goods Act, 1930. For specific
goods in a deliverable state, the title passes upon the formation of the
contract unless there is evidence of a contrary intention.