Guwahati Court May 1958 Judgments

Birendra Nath Guha Vs. Commissioner of Taxes

Court: Guwahati

G. Mehrotra, J.1. This is a reference under Section 32, Sub-section (3), of the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947) by the Member, Sales Tax Board, Assam, Shillong, by which the following questions of law have been referred to us for decision:-(1) Was reliance on Section 23(2) of the Indian Sale of Goods Act, 1930, in order in applying Section 2 (12) of the Assam Sales Tax Act, 1947 ?(2) Whether the delivery of wooden sleepers at the different railway stations within the State of Assam for despatch to stations outside the State of Assam was complete at different railway stations in the State of Assam and constituted a 'sale' for the purpose of the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947) and for that matter was the turnover therefrom taxable (3) Whether, in view of the facts and circumstances of the case, the assessments and levy of sales tax under the Assam Sales Tax Act, 1947 (Act XVII of 1947) were illegal under Article 286(1)(a) and/or Article 286(2) of th...