Grover, J. - (1.) The only point for determination in these appeals by certificate is whether certain sales of motor vehicles manufactured by the appellant were inter-State sales and were liable to tax under the provisions of the Central Sales Tax Act, 1956, hereinafter called "the Act".
(2.) The appellant carries on the business of manufacturing inter alia Tata Mercedes Benz trucks and buses, chassis, spare parts and accessories thereof at Jamshedpur in the State of Bihar. These are sold to the Government of India, the State Transport Corporations, Commercial and Industrial undertakings and other persons. These appeals relate to the assessments made y the Assistant Commissioner of Commercial Taxes, hereinafter called the "Assistant Commissioner", with regard to the assessment periods April 1, 1964 to March 31, 1965 and April 1, 1965 to March 31, 1966. As the points are common to both the appeals we shall deal with the facts relating to the second period, namely, April 1, 1965 to March 31, 1966.
(3.) The appellant did not maintain any stockyard in the State of Bihar but in different States stockyards were being maintained since December 1964. This, it is stated, was done for the purpose of more effective distribution of the vehicles particularly among the network of dealers. These stockyards were operated by the appellant's own personnel and the sales of the vehicles, it is claimed, were effected to the dealers as well as to the other users in the different States from the stockyards. The dispute relates only to the assessment made in respect of the vehicles, which moved from the manufacturing plant in Jamshedpur to the stock-yards in different State in the country. The sales tax was duly paid in accordance with the respective State laws on the sales effected from the stockyards there.;