(1.) The assesseeis on appeal as against the order of the Joint Commissioner (SMR), Commercial Taxes, Madras-5, dated 08.10.1997 in his Ref.No.N1/89196/94 (SMR.No.244/96) in respect of the assessment year 1991-92.
(2.) The assessee herein purchased 19.760 Metric Tons of chemicals viz., Cholohexanone from the Fertilizers and Chemicals, Travancore Limited, Kochi under invoice dated 09.07.1991 and 11.07.1991. The goods were received in Tankers to the assessee's branch address as Coimbatore. The assessee contends that while in the course of movement of goods, the assessee had endorsed the goods consignment note in favour of Tuticorin Alkali Chemicals & Fertilizers, Trichy, thus, the assessee claim that this is a sale falling under Section 6(2) of the Central Sales Tax Act, 1956.
(3.) The assessee contended that the sale was effected by endorsing the Lrs to the buyers at Trichy without taking delivery of the same. In support of the claim, the assessee even filed 'C' forms. The claim of the assessee was sought to be rejected by the Assessing Officer on the ground that the assessee had used their own Form XX regarding the movement to the party's destination at Trichy, there was no sale effected by transfer of documents of title to the goods ; consequently, the sale was assessable under the provisions of Tamil Nadu General Sales Tax Act at 8%.