- (1.) This is an appeal on a certificate granted by the High court of Madhya Pradesh from its order on a petition for the issue of a writ of certiorari under Articles 226 and 227 of the Constitution for quashing the order of the Sales Tax Officer, Jabalpur, on 11/03/1955, assessing the petitioner-firm to sales tax in the sumof Rs. 8,386-12-0 for the period 1/01/1952 to 31/12/1952. The decision of the Sales Tax Officer was upheld in appeal by the Appellate Assistant Commissioner, and by the Commissioner of Sales Tax on a further appeal on 30/11/1962.
(2.) The petitioner-firm had its head office at Kanpur and a branch office in the State of Madhya Pradesh at Mandla. During the course of its business, it entered into a contract with the Director-General of Stores, Supplies and Disposals, government of India, New Delhi. For the period 1/01/195 2/12/1952, the petitioner was assessed to sales tax in respect of timber booked by rail from Mandla Fort railway station to places outside the State. The Sales Tax Authorities had found that the title to the goods passed within the State of Madhya Pradesh and the sales were also completed there and the delivery of the goods also took place within that State, the subsequent movement of goods to places outside the State being for the better enjoyment of what had been acquired earlier.
(3.) Before the High court, the petitioner contended that the goods were sent to purchasers for consumption outside the State and were actually delivered beyond the boundaries of the State as a direct result of the sales for the purpose of consumption there.;