NDLI: M/s Hyderabad Engineering Industries Vs. State of Andhra Pradesh

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1956: s.3(a) - Inter-State trade - Central Sales Tax Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Sales Tax Act, 1956 (74 of 1956)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Central Sales Tax Act, 1956:s.3(a) - Inter-State trade - Sales agreement between assessee and the purchaser - Movement of goods from one State to another State - Whether the sale can be regarded as sales in the course of inter-State trade, and, chargeable to tax under the Act - Held: For a sale to be in the course of inter-State trade or commerce u/s 3(a), there must be sale of goods and such sale should occasion the movement of the goods from one State to another sale would be deemed to have occasioned the movement of the goods from one State to another within the meaning of clause (a) of s.3 when the movement of those goods is the result of a covenant or incidence of the contract of sale, even though the property in the goods passes in either State - Mere transfer of goods from a head office to a branch office or an inter-branch transfer of goods cannot be regarded as sales in the course of inter- state trade - In the instant case, there were prior contracts between the purchaser and the assessee and in pursuance of those contracts, the goods moved from the assessee's factory at Hyderabad to its Branch offices to be delivered to the purchaser/their nominees - In pursuance to sales agreement, the purchaser placed monthly indents on the assessee with instructions to dispatch the goods of given size and quantity to the named destination - Pursuant to such indents, the assessee dispatched the goods to its State godowns and the person-in-charge of the godowns to the purchaser division office by raising sales invoice - Therefore,the transaction between the assessee with its branch offices was a clear case of inter-State sales within the meaning of s.3(a) and not branch transfers as claimed by assessee.s.2(g) - Sale of goods - Held: Includes agreement of sale of goods.Contract: Sale and agreement of sale - Distinction between.
Judge	Honble Mr. Justice H.L. Dattu
Neutral Citation	2011 INSC 184
Petitioner	M/s Hyderabad Engineering Industries
Respondent	State Of Andhra Pradesh
SCR	[2011] 3 S.C.R. 546
Judgement Date	2011-03-04
Case Number	3781

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