- (1.) Leave granted.
(2.) Appellant-Hindustan Petroleum Corporation is inter alia engaged in the business of refining and selling of petroleum products including High Speed Diesel (HSD) and Superior Kerosene Oil (SKO). Appellant- corporation is a registered dealer in the State of Orissa for the purpose of Central Sales Tax Act, 1956 (for short, 'CST Act').
(3.) Appellant-corporation sells HSD and SKO by dispatching the said goods from various refineries to the Haldia Port, West Bengal. Since, Big Ocean Tankers cannot be sent to the Haldia Port, West Bengal, the entire load of SKO and HSD which are carried by the Big Ocean Tankers are unloaded in the appellant-corporation's terminal at Paradeep Port, Orissa. Out of the said stock a certain portion of the goods is used for local sales inside the state of Orissa and sales tax under Orissa Sales Tax Act, 1947 is paid. The remaining portion is moved to Haldia Port in West Bengal by way of Small Tanker Vessels on 'stock transfer' basis.;