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’. In the event the appeals are filed before the First Appellate Authority, the First Appellate Authority shall sympathetically consider the request of the petitioners to dispense with the condition of deposit of full amount considering that a substantial part or portion of the sum demanded has been deposited. It is defined in an inclusive manner. In many cases, the Petitioner enters into a formal agreement with their customers for the purchase of HSD. It is rarely possible to carry out VAT planning retrospectively. 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. From paragraph 6 onwards the Court considered these contentions and relying on the Madras High Court judgment and several works of eminent authors and judgments of other courts outside India, concluded that the sweep of the power of the Union, particularly in relation to territorial waters, sea-bed and subsoil underlying and air space over such waters cannot be understood to limit the territorial jurisdiction of a State in respect of territorial waters lying adjacent to the land.
The issue as to whether the petitioner is disabled from a claim of set off under Section 48 5 is a matter which would be determined during the course of Now section 4 1 and 2 a provides for the principles of determining when a sale is said to be taken inside a State. After having found sufficient territorial connection, namely, between the back to back transaction and the taxing authority that we are not in a position to agree with Mr. State of California cited supra. This and the earlier submission proceeds on the footing that the sale in this case has no connection or nexus with the State of Maharashtrra, we would understand it that way. Section 4 deals with a situation and when is a sale or purchase of goods said to take place outside a State. The parliament or the State Legislature Page 73 of 90 S.
If the Petitioner is retail trader within the meaning of that Act and there is nothing contrary thereto in the MVAT Act, then, it would be apparent that the Petitioners are not liable to pay tax. We were asked to advise after a property rental company received an assessment disallowing input tax incurred on the purchase of a commercial building in central London.
In the present case, the goods are appropriated of its quantity and loaded on the tanker trucks. Under sub-section 6 a substantive After taking delivery of the HSD from the oil marketing company, the barges sail to the anchorage point of the nominated vessel.
Forestly Theme Powered by WordPress. 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. Moreover, it has been submitted by the Petitioner that the basis of the liability is worked out on a proposed disallowance of set off in the amount of Rs. Such assent may be express or implied, and may be given either before or after the appropriation is made.
It is not the case of the Petitioner that these definitions cannot be read together or that petroleum products would not be goods. 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.
Winner of the Agami Prize for democratising access to law. Leighton India Contractors Pvt. Further, at the insistence of the investigating officers, the Petitioner pleaded for lifting of attachment and asked to give installment system to make payment of the alleged additional tax liability.
Bunker supplies mainly consist of supply of petroleum products such as high speed diesel oil HSDlight diesel oil LDO and furnace oil FO to various incoming and outgoing vessels within or beyond the port limits of Mumbai Port.
Raj Shipping shall receive as compensation that portion of the amount due on the work performed up to the date of termination subject to prior approval. On-line shop — cross border sales A company runs a very successful on-line mail order company selling sporting goods.
This sale is complete and irreversible. The Enforcement Department finds that the exemption is not available since the sale is not in retail outlet. In the present context irrespective of the claim that the territorial water is part of or abutting State of Maharashtra or not, the issue of chargeability is independent of where the delivery is given. From paragraph 6 onwards the Court considered these contentions and relying on the Madras High Court judgment and several works of eminent authors and judgments of other courts outside India, concluded that the sweep of the power of the Union, particularly in relation to territorial waters, sea-bed and subsoil underlying and air space over such waters cannot be understood to limit the territorial jurisdiction of a State in respect of territorial waters lying adjacent to the land.
Try out our Premium Member services: Thus it is submitted that the transactions of the Petitioners in this case, satisfies the basic meaning of the term retail sales. Our attention is invited to the said Notification in great details and it is submitted that the Petitioners are not liable to pay any additional tax as alleged by the Respondents on account of sales of high speed diesel at retail outlet.
This enabled a credit note of significant value to be issued to our client which removed the xase of the input tax cost. The oil company prepared the shipping bills and invoices and the same are raised on the Petitioners.
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After the delivery of the HSD to the nominated vessel is complete, the Petitioner raises an invoice on the shipping line based on the BDN. Where the last important obligation of the seller like self transportation by seller to customer’s premises. It includes Page 70 of 90 S. This is so clarified in the commentary ‘Law relating to waters’ by Coulson and Forbes, chapter titled ‘Of the Sea and Rights Therein’ vide the 6th Edition of the book.
The barges proceed to the place where the ship is stationed and delivers the required quantity of high speed diesel. In the present enactment, the term “goods” as also “petroleum products” have been defined separately. The parliament or the State Legislature Page 73 of 90 S.
In respect of the lands, including stduy mineral and other natural resources, of the sea bed and subsoil seaward from the ordinary low water mark on the coast of the mainland and the several islands of British Columbia Thereafter, the oil company puts the required quantity of high speed diesel on the tank lorry and the tank lorry, along with the shipping bills and invoices proceeds towards the port.