JANARTHANAM,J. - (1.) THE order of the Court was made by JANARTHANAM, J. This revision, at the instance of the Revenue, is directed against the order dated 4th day of July, 1989 of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras -104 (for short, "the Tribunal") and made in T.A. No. 70 of 1988 relatable to the assessment year 1985 -86.
(2.) THE assessee -Tvl. Kapil Agencies are dealers in iron and steel, having their place of business at No. 72, Sembudoss Street, Madras -1. The assessee, it appears, effected the purchase of iron and steel from Steel Enterprises, Bombay by two invoices, namely, SE/84 -85/520 dated October 14, 1985 to the tune of Rs. 1, 21, 800 and SE/84 -85/590 dated November 4, 1985 to the tune of Rs. 1, 00, 870. The iron and steel so purchased were stated to have been sold in transit to Travancore Electric Chemical Industries Limited, Chingavanam Post, Kottayam and to Kirloskar Electric Company Limited, Malleswaram West, Bangalore -55 respectively by two invoices, namely, KA/84 -85/942 dated October 16, 1985 to the tune of Rs. 1, 26, 875 and KA/84 -85/996 dated November 6, 1985 to the tune of Rs. 1, 09, 673 -20, totalling to Rs. 2, 36, 548.20.
(3.) DURING the assessment proceedings, the dealers have claimed that the above sales of iron and steel were outside the State of Tamil Nadu and so, they will not come under the preview of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act No. 1 of 1959 - for short, "the TNGSTA") or the Central Sales Tax Act, 1956 (Act No. 74 of 1956 - for short "the CSTA").;