Section 41 4 granting exemption to sales of motor spirits at retail outlets was introduced by Maharashtra Act No. The Court, vide order dated 21st April, has directed the parties to maintain status quo. The officers alleged an estimated additional tax liability to the tune of Rs. Sridharan, however, has not disputed the fact that for the purposes of determining the applicability of the two provisions viz. Be that as it may, the goods when are unascertained, as per clause b if the goods are within the State, at the time of appropriation to the contract, it shall be deemed to have taken place within the State. Now section 4 1 and 2 a provides for the principles of determining when a sale is said to be taken inside a State.

Such contentions and by projecting the relevant and necessary facts can be raised by the Petitioners and in the event they are not favourably considered or satisfactorily dealt with, they have remedies open and further of carrying the matters in higher forums or courts. Senthil Kumar Kanmegam Sr. Its sales to individuals across all of the EC increased dramatically. This inclusion is not even held to be ultra vires or challenged by the Union. Existence of the goods within the State at the time of contract of sale and in the case of sale by the producer or manufacturer, the production or manufacture of goods in the State were held to be sufficient nexus to sustain the legislation impugned.

Thus, there is no existence of any territory apart from the States. This question has been elaborately answered by Dr.

Thus, on both counts, namely, whether jurisdictional facts or pre stuyd attracting the levy are satisfied and even if these are satisfied and the levy is attracted, the particular goods are exempt from such levy, the matters can be resolved by the forums under the Act.

It is this time when the goods are appropriated, that the goods are within the State that is in the oil company’s precints and premises.


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Therefore, section 4 2 b of the Central Sales Tax Act, alone will be applicable in determining the situs of sale of such goods and not section 4 2 a. The present goods, it is argued by the Petitioner, are unascertained goods. Such assent may be express or implied, and may be given either before or after the appropriation is made. Sridharan, however, has not disputed the fact that for the purposes of determining the applicability of the two provisions viz.

Broadly speaking, local activity of buying or selling carried out in the State in relation to local goods should be sufficient basis to sustain the taxing power of the State, provided of course, such activity ultimately resulted in a concluded sale or purchase to be taxed. The entire activity of decanting is done under the supervision of a Customs Officer. That is how the assessment order has been passed levying and recovering the sale tax at applicable rates, but after allowing set off.

Several of them admitted in their statements that they had not carried on business relating to sales and purchases and that they had signed documents including invoices at the behest of Vishal Shah.

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They are not aware of anything relating to the business of the companies. Thereafter, the further documents are prepared, including the shipping bill and once they are ready, the oil marketing company loads the required Page 63 of 90 S.

By a further communication the petitioner’s Studu was given an opportunity to appear before the Investigation Officer and produce evidence including lorry receipts, transport receipts and other documents which may prove that he had actually received the goods which he claimed to have purchased from vendors.

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The Director however, neither attended the investigation process nor did he submit relevant evidence. This position is well explained in the Judgment of this Court in the case of Gerogopolus vs. It is rarely possible to carry out VAT planning retrospectively. They also requested to lift the above attachment for Kotak Mahindra Bank Account. It is received by the Petitioner from the oil companies at Mumbai. It is similar to shop when consumer purchase for self consumption in vehicles.


The principles of mutuality applies with full force. Therefore, at the time of making of the contract of sale with Petitioners’ customers, such goods would Page 35 of 90 S.

We accept this statement.

Here as well, we have noted the contentions of both sides. The affidavit in reply states that during the course of the visit Mitesh Gandhi, a Director of the petitioner gave a statement on 18 October Sridharan relied upon treaties such as ‘Atiyah’s Sale of Goods’, 12th Edition, ‘Benjamin on Sale of Goods’, 2nd Edition for the purpose of explaining to us the meaning of the terms ‘unascertained goods’. As stated in Atiyah supra and Benjamin suprathe same principle will be equally applicable in relation to sale of stufy or future goods.

The parliament or the State Legislature Page 73 of 90 S.

Industries Ltd vs The Joint Commissioner Of Sales on 30 April,

In other words, sections 34 and 6 together with its sub-sections signify the tax on HSD. The goods are first ascertained by the seller. First Page 52 of 90 S. R Ambedkar’s answering the question as to the ownership and control of territorial waters is extracted and reproduced hereinbelow Pgs. All remittance charges levied by Raj Shipping bank shall be borne by Raj Shipping.

Meaning thereby, their place of business is at Mumbai. However, the same was not workable and as per suggestions of Law Commission M.

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