COMMISSIONER OF SALES TAX Vs. C P MANGANESE ORE CO

JUDGEMENT

(1.) THIS is a reference made by the Sales Tax Appellate Tribunal referring for our answer the following questions of law :

(2.) THE assessment years covered by the reference are 1961, 1962 and 1963. The dealer sold manganese ore to different parties under separate contracts. In all there were sixteen contracts. In the seven contracts there was express provision of movement of goods to places outside the State and the sales under these contracts were held to be inter-State sales by the Deputy Commissioner of Sales Tax. In respect of the remaining nine contracts, the Deputy Commissioner held that they were intra-State sales. In the appeal filed by the dealer before the Tribunal, it was held that if the buyers had their factories for manufacture of ferro-manganese outside the State of Madhya Pradesh and if the goods were actually sent to those places, the sales were inter-State sales. The case was remanded by the Tribunal on this finding to ascertain whether the goods under these nine contracts were sent outside the State. It is in respect of these contracts that the aforesaid questions of law have been referred at the instance of the department.

(3.) ALL the nine contracts are alike. The following term in the contracts is important for the decision of the questions referred :