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Ltd' Barcth as Per instruction of WCR
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cDC reccived
il'rti"" (wcn) tum eueust 2003 to January 2o04Nowith
ll'i.
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ffit ;il;;"r
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Quantity ofsleepers dispatched
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with
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to the A D E H Bhopat and to conc€med sleepers
counter signature of A D E H concerned
of sleepers'
factory for debit and credit of the value
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the Union of
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for the
tetter Sqrfk 'llD2llllg &ted 08'08'2001'
his
Contactor,
aforesaid
advised
India
'iae
prestessed Monoblock Concreate
drcm for manufacture and supply of
on
oi*"*"ti
to Drg No' T'2496 to suit 60 Kg UIC
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rail
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fromtimetotimeforprestressed"oo",.t",l""p.,,(pre-tensionedtype),dulyloadedinto
dated
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wagons/road vehicles with rcfercncc
dat€d 08'08 2001
ii."o*.looi. *'*, Board's counter offer No 99rft'l122111/9
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petitioner accordingly directs the actual
"The state trading corporation, i e ' the
warehouse and transport those goods to there
users to take delivery of goods from the
oflicesituatedoutsidgBcngal.Thusthedetiveryofnewprintwasmadewithinwest
Bengal
Bengal but transpoft was done out side West
"-"-
"
if passes in either state and
"h, thus, appeaE that the property of the goods even
is the rcsult ofthe covenant o! incident
the movment of goods ftom one state to another
ofcontactofsale'itwillcoverthesection3(a)ofthecentratsalesTaxAct,1956.ln
(SC)
ii* fraang Corporation of India Ltd Vs State of Mvsore (1963) 14 STC 188
already quoted above, same view was taken
""
"
by the apex coui has not
"The Judcial ptonouncemeDt made iD this context
We' therefore' are of the
properly considered by the leamecl Members of the Board'
since the sale occasioned
the traosactioo in question was inter state sale
"
moovment ofthe goods ftom one state to another.'" """
ipiii".,t"
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#Am- #t-o n"t R's'rc t aen fucd i q-6d["t
q6 iPzI gtE dr qrcr t fO {tr ol'rT
m"r-" -*tnro si"it il d tr{ t s-{d
q-€f t' q-tdryi
A* A q6s5c il{r qTR\1 TE3il dt ffi qor fa-5 rroX"i
tu\ Yt srd t-s +4-o-6R d
; -g- d {rfi t f,a1T v< Prft d ergvrcl wE
q-ffiq qda
61
66
fi-{<r-S{€il
d
+it
T,FI
irgn
Hq
fu+
t' t<rTer< iffFruRt
*.** a u* qs f{5 rrr qfi-{dq Frofq q qrd zo'r'r ol Str
zoos) t fr+ rr+r
3lftd u- szet(fuffd
srqyicr
ds
€z
fu6€
E-sSq
qrqrmq d crir ffl
; frii *-fu ri4{6n d €dq it or'fi no qr+frq q-qtq
Frokjt d 3flqn w fiergwn s-sqlR-d f6-ql'rqr t*f,d["t
*.fr
',f
.
trade ot commerce' lhere must be an
t6. To make a sale as one in the course ofinter'state
the goods outside the State and
obligariolL whethe! of the seller or the buyer to tanspo
it may arise by reason of statute, coDEact between the parties or from mutual
from the nature of the transaction
understanding or agreement between them or even
whichlinkerlthesaletosuchtransportation.suchanobligationmaybeimposed
mutual understanding lt is not
expressly under the contract itself or impliedty by a
necessary that in cases, there must be pieces
of direct evidence showing such obligation
Page 33 of 38
-34-
i
E -44l&m/10(&)/06-07
t0 (+*c) /06-0?
r.-s9l*aq*i 09 (!i*q) /M-05
3cqtd c'6-{or
q+fi r6{EI
eq{-d
!'fiq
F.45/*ffi/
"##J#JffiiT,sllrt
in
a
are infemble ftom circumstantial
written contract or oral agreement' Such obligations
evidence......
trade or commerce under Section 3(a)'
17........ For a sale to in the couse of inter-state
must be sale of goods' Such sale should
the two conditio$ must be fulfilled Therc
one State to another' A sale would be deemed
occalion the movement of the goods from
goods from onc State to another within the
to have occasioned the movement of the
meanings ofclause (a) ofsection 3 ofthe
Acl
which emelges is - when the sale or
32. From the above decisiom, the principte
of occasioning the movemcnt of goods ftom
agreement for sale carxies or has the elfect
the
the mov€ment of goods is provided for in
one State to another, irrespective of whether
contractofsaleornot,olwhentheorderisplacedwithanybranchoffrceoroehead
officewhichresultedinthemovementofgoods,irrespectiveofwhstherthcplopeltyin
if the effect of such a sale is to have the
the goods passed in one State or the other'
an inter-State sale would ensue and would
movement of goods from one State to another'
of the Central Act on the tum over of such
result in exigibility of tax under Section 3(a)
goods during the
when the turnover relates to sale or purchase of
tansaction. tt is only
it would be taxabte under the Centra'l Act'
course of inter'Staie trade or commerce that
t {i{\i\ T*
H;'#"'.*
T',JS{ 1T: 1S
€-c frF.qT
sqfrsd "+"on
6e,/ q6i qd sdqftq
ffit
* #"r.-t
t
tu
tffi
WB=l-ff
# ; ,* ft+
zz.ie.rsso
t
T.t t "-tga-Tyi
-da.3tilffiq.fr1
ot frqr Tqr-tt^[(rge4 sr vg-ffi $o]..{n
*-"t t
qH;.i J#;;;--+.{ td s crBfrftir t tT'q T noq"r
$
,*"H,-#;.H -"i3' * gllry{d
fr"tq ftqr Tqr t -
;#,-t; "r. d-*,t d e$nr w f{q5sR
agaio in
question
Tii!: Ttd-*
case of.Singhbtum
ilo of tezo asposea ofon lgth August 1975'by
page 334 in.fra- ln that case' we stated: The Forest
was bouDd undeI aD agre€ment made with
Utilisation O{ficer of the Goveulrnetrt of Bihar
from the
for securing for the railway tracks h fact' it is clear
administration
signed cheques werc madj over bv tbe railwav
the railwavs
of
"veo
The-sleepers were thus purchased with the monev
arose
The self-same
No
S.J.C.
c.ro-r'r. so,. of oissa
;;ffi;'.;,;il;
lle
;'i",r' J*l
;:';d;;ii;,-""*ion
;;; #;;;"
;;;ilil;d- F;"rs
Page 34 of 38
-354{-d Fror F.-44lfrm/10(+)/0'6-07
qfrd rdFpr F.45l&m/ l0 (ir'ftc) /06-07
.q{-€ 16r,r F.-89/*aC&09 (lifrc) /M-05
qffd r5{or F.-47?/&aq{/08 (liftc) /03-04
.n{-d
rflq 6.4?8/frm/08 (dc)
/03-04
ofthe railways' Undoubtedly,
being passed and taken detivery of from the assessee have been
the after sleepers
'Bihar.
A ilear link has becn established between the purchase of the goods
Jesoatched to
by
ir# the *ress"" -d tra$port $ereof to Bihar. ln fac! it has been consistently foundput
the departmental authoritiei as also the Tribunal that it is the assess€e hims€lf who
th" .al"rials ioto th" railways for movement. It is difricult to accept the contcdion ofthe
between
leamed standing counsel that the t ansactions werc two independent ones-otre
Forcst
the
betweeo
the assessee uid th. Fo.""t Utilisation Officer and 0le othei
lrtilisation Ofticer and the railway administration. The purchase was made following a
pre-existing contsact and it envisaged transport of the sleepers from Rowf(ela into Bihar'
iror these iasons we would hold that the Tribrural was not corrcct in holding that the
sales between the assessee and the Forest Utilisation Officer were exigiblc to sales tax
under the Orissa Sales Tax Act. On thc other hand, the ctaim of thc assessee that these
and were intended to be exclusively used for the purposes
constituted sales taxable under the Central Sales Tax Act was concct.
The third case on the point is that of State of Odssa v. Divisional Forest Ofiicer,
Karanjia Division llgBl 3, sTc 487 There the ass€ssee was the Divisional Forest
Officer and the principai question for consideration was whether the Divisional Forest
Officer was actuatty a deater and could be subjectcd to tax. This Coun held that the
assessee was not a iealer. Therefore, the present question was not rcally canvassed and
considered,
4, On thc facts of the case, we are inclined to agrce that the view expressed by us
in singhbhum Timber Trading Company v. State of Orissa s.J.C. No.l30 page 334 infra
conecily indicates the law. As the facts arc similar, we would answer the question
referred to us by saying that the transactions were exigible to Central sales tax'
+ffi t-tr qrfisr vS€ Strz \rq 3rq A
e-rrur I fi qrftq tsa qrqr6rq irsnr d gm fcci6 03.11.1987 6i FPtq frqr
rrqr t [(rsee) 6e vs&S $] fusd cr{iFro 3isr ffqr5{IR €n.
'
dffi<
orrrr{qrerl ft-s-d
5. ln the impugned assessment order the authority h8s not discussed the materials forming
the basis fo! his finding that therc were two separat€ and distinct sales, the one between the
timber dealer and the Divisioml Forcst Ollicers and the other between the Didsiona[ Forest
Officem and the railways. He has also not stated why he felt that the deal may not have all the
attributes of inter-state sale so as to attract liability of the dealer to pay central sales tax. The
taNactions regarding supPly of sleepe$ by forest cont-actors to the railways are done in
accordance with the practice prevalent sitrce long- The arrangement has been considered by this
Court in several cases while dealing with this very question, whether the tra$action is exigible
to Orissa sales tax oI Central sales tax. This Court in the case of Kunjabihari Sahoo v' State of
PaBe 35 of 38
!\
-35-
_*
q{-6 r€$r il.-44l&aqi}/ r0(tz)/06-0?
q{a rdror s.45/':&a1](&/ l0 (+.*q) /05-07
q) /04-05
srctd r6{q F -s9r*m/09 (!i
#,Hf;";JffitT,sl131u
Timber Trading. Company v State of
STC 330 and in the case of Singhbhum
h.as9* the view that the
to trs8:2l st src
n
(eppenax
334
STC
51
orissa u9821
sales tax- ln the first case
sale and therefore exigible to Cenral
inter-State
of
one
is
hansaction
of the South Eastem
were that at dle r€guest of the officials
court
the
by
considercd
the facts
and a registered
the assessee' a foresl contractor
*nt""ttd
Om"o
fo'"'t
Divisionuf
the
Railway.
represented
between the Govemor of orissa
l"
"o""ment
"r
. rhose sleepers were
and the alsessee. sleepers were zupplied.
officers
;;";;:
of the
the State of Orissa as per the specifications
oosia"
pr"""'
diff..""t
to
rail
by
despatched
for the purpose of assessment
Th" a"se'sing omcer included the turnover
and at anv
that the sales were not exigible to tax
."i-"-";ilt
ofthe case'
""'""""
"il.,
held that on the facts and circumstances
Cout
This
sale
intra-State
no
was
there
rate
inter-State sale liable to tax rmder the Cetrtral
assessee
the
by
sleepen
of
sale
the
The decision in the
"o-o"tit'tta
sate liable to tax under the State Act
Sales l ax Act. 1956, and not intra-State
lI] was followed
Comfany U9E2l 5l STC 33a (Ori) [App'
fraaing
Tim*r
Singhbhum
of
case
orissa [982] 5l
IJifffi il;;:'"'i
:lol
i"'tt
*t
ffi,;;;i;;;esr
;;;;;**.
il;;;,
"iui-irot
in this case.
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Page 36 of 38
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Page 37 of 38
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Page 38 of 38