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TMI Blog1976 (8) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ade clear that it is open to the Commission to make applications for refund, if any, in accordance with the sales tax law. - W.P. No. 74 of 1975 - - - Dated:- 24-8-1976 - RAY A.N., UNTWALIA N.L. AND SHINGHAL P.N. JJ. D. Mookherjee, Senior Advocate, and S.K. Nandy, Advocate, with him, for respondents 3 and 4. L.N. Sinha, Solicitor-General of India, and B. Datta, Advocate, with him, for the petitioner. A.K. Sen, Senior Advocate (B.P. Singh, Shambhu Nath Jha and U.P. Singh, Advocates, with him), for the respondents 1 and 2. -------------------------------------------------- The judgment of the Court was delivered by RAY, C.J.- The petitioner in this writ petition raises the question that the supplies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om today. We would also wish you to augment the supplies so as to reach about a million tonnes per annum as soon as possible. The above 300 tonnes will be in addition to the supplies that we are receiving currently from OIL (Oil India Ltd.) and by rail from Rudrasagar. Kindly arrange to supply full analytical data regarding the crude that you would be sending from Lakwa. I would also suggest that the pricing arrangement may also be worked out regarding the supply and intimated to us, if necessary, after consulting OIL." The next important document relates to the minutes of the meeting held at the office of the Chairman of the Corporation at New Delhi on August 8, 1968. The representatives of the Corporation, the Commission and Oil India L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be supplied by Oil India Limited and the remainder would be deemed to have been supplied by the Commission. The requirements of Digboi refinery would be met by Oil India Limited. The next document is dated August 7, 1973, incorporating the minutes of the meeting held on that day at the Ministry of Petroleum and Chemicals to discuss the sales tax liability of the Commission crude sold to the Corporation. The representatives of the Ministries of Petroleum and Chemicals and of Finance, the Commission and Oil India Limited were present. After discussion, it was unanimously decided that whatever principle had been adopted in the past for computation of pipeline tariff payable by the Commission should also be adopted for payment of sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of coercion. The statute supplies the consensus and the modality of consensus is furnished by the statute. There is, privity of contract between the parties. The other third, fourth, fifth and sixth propositions are these: Third, such a transaction is neither a gift nor an exchange nor a hypothecation nor a loan. It is a transfer of property from one person to another. There is consideration for the transfer. There is assent. The law presumes the assent when there is transfer of goods from one to the other. Fourth, a sale may not require the consensual element and that there may, in truth, be a compulsory sale of property with which the owner is compelled to part for a price against his will and the effect of the statute in such a case is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to perform such functions as the Central Government may, from time to time, assign to the Commission. These are the functions of the Commission under section 14 of the Oil and Natural Gas Commission Act, 1959. Further, section 29 of the Act states that "the Commission shall be deemed to be a company within the meaning of any enactment for the time being in force providing for the levy of any tax or fee by the Central Government or a State Government and shall be liable to pay such tax or fee accordingly". Section 31 contemplates power of the Central Government to make rules inter alia prescribing the conditions subject to which, and the mode in which, contracts may be entered into by or on behalf of the Commission. The provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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